IRS Notice 2022-27 Extends the Temporary Relief from the Physical Presence Requirement Through December 31, 2022

On May 16, 2022, the IRS issued Notice 2022-27 to extend, for a second time, the temporary relief from the physical presence requirement for executing certain retirement plan documents in front of a plan representative or notary public. This CARES Act relief was first provided in Notice 2020-42 as a response to the COVID-19 pandemic and was most recently had been extended by Notice 2021-40 through June 30, 2022.

The newest notice extends this relief through the end of December 31, 2022.

TRI-AD’s blog describes the original electronic witness legislation from 2020, the extension in 2021, and the rules around electronic witnesses.


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