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Employee Benefit Plan Developments—2020 Year in Review | Perkins Coie

, Q&A-15 (rev. September 19, 2020). The IRS stated that employees who were rehired by the end of the review period would not generally be considered to have experienced an employer-initiated severance when evaluating a partial plan termination. If there is a partial plan termination, affected participants (those who experienced an employer-initiated severance) must be 100% vested.   E-signatures and Remote Notary Guidance from IRS (Retirement) In response to the COVID-19 pandemic, the IRS issued temporary relief from the physical presence requirement in Notice 2020-42. Retirement plans often require participant elections and spousal consents to be notarized or witnessed by a plan representative. The notice allows for remote notarization in states that permit them. Plan representatives may also witness a signature remotely using certain safeguards, as specified in the notice. This relief is available from January 1, 2020, through December 31, 2020, so, absent an IRS extension,

CCPA Update: AG s Office Publishes Fourth Set Of Proposed Changes To CCPA Regulations | Husch Blackwell LLP

Keypoint: The California Attorney General’s office again introduces an opt-out button. On December 10, 2020, the California Attorney General’s office published a fourth set of proposed modifications to the California Consumer Privacy Act (CCPA) regulations. The deadline to submit comments to the proposed modifications is Monday, December 28, 2020. The latest set of proposed modifications are revisions to the office’s third set of proposed modifications, published on October 12, 2020. The deadline to submit comments to the third set of modifications passed on October 28, 2020. For a discussion on the third set of modifications, see our prior blog post available here. The primary change in the fourth set of proposed modifications is the re-introduction of an opt-out button. The Attorney General’s office initially proposed an opt-out button in its First Modified Regulations in line with § 1798.185(a)(4)(C) of the CCPA, which required the Attorney General’s office to adopt

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