Blog Post
December 30, 2020
IRS Extends Temporary Relief from “Physical Presence” Requirement for Certain Retirement Plan Elections
Spotlight on Benefits Blog
On December 22, 2020, the Internal Revenue Service (“IRS”) issued an advance version of Notice 2021-03 (the “Extension Notice”) to extend the temporary relief from the “physical presence” requirement for participant elections under retirement plans that was previously granted in Notice 2020-42 (the “Relief Notice”).
作者
