American Bankers Association - ABA Calls for Permanent Relief from Physical Presence Requirement for Spousal Consent.
ENPNewswire-October 4, 2021--American Bankers Association - ABA Calls for Permanent Relief from Physical Presence Requirement for Spousal Consent
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Release date- 01102021 - The American Bankers Association and a coalition of retirement trade groups reiterated their request yesterday that the IRS make permanent its temporary relief from the physical presence requirement for spousal consent.
ABA and the groups previously requested permanent relief in letters to the IRS in October 2020 and April 2021.
Under IRS regulations, retirement plans must obtain spousal consent for certain distributions and beneficiary elections, which must be witnessed by a notary or plan representative. The IRS provided temporary relief from the requirement for any participant election witnessed by a notary public of a state that permits remote electronic notarization, or is witnessed by a plan representative that electronically meets certain requirements. The extended temporary relief, which IRS granted in response to an ABA, joint trades letter, is due to expire on June...
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