On March 10, 2023, the American Retirement Association and 18 other organizations wrote to the Internal Revenue Service in support of the new rules that provide for remote witnessing of spousal consent by a plan representative or notary. (more…)
On November 30, 2022, the American Retirement Association and 17 other organizations wrote to the Internal Revenue Service to request the temporary relief from the physical presence requirement for spousal consent in Notice 2020-42 and extended by Notices 2021-03, 2021-40 and 2022-07, be made permanent or at minimum be extended for an additional year. (more…)
On October 1, 2020, the American Retirement Association and 16 other organizations wrote to the Department of Treasury and Internal Revenue Service to request the temporary relief from the physical presence requirement for spousal consent in Notice 2020-42 be made permanent or at minimum be extended for an additional year. (more…)
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