Letter to IRS on Remote Witnessing Procedures

Ms. Rachel Levy
Associate Chief Council, Office of Chief Counsel
Employee Benefits, Exempt Organizations, and Employment Taxes
Internal Revenue Service
1500 Pennsylvania Avenue, NW
Washington, DC 20220

The undersigned urge the Internal Revenue Service (Service) to make permanent the temporary relief from the physical presence requirement for spousal consent because of the COVID-19 emergency as originally announced in Notice 2020-42 and extended by Notices 2021-03, 2021-40 and 2022-07. Plans have been using this relief for nearly two years, and we believe that its use and effectiveness warrants it be made permanent. If the Service feels it cannot make this relief permanent before it expires after December 31, 2022, we urge the Service to provide at least an additional 12-month extension while the Service either provides permanent relief on its own or through notice and comment. By doing so, the Service will avoid disrupting a valued tool many have come to rely on.

Allowing for remote notarization has saved participants and beneficiaries time and money in obtaining spousal consent.

Read the letter to read the full text.