Physical Presence Requirement Relief Extended Through June The relief is for retirement plan participant elections and spousal consent required to be witnessed by a plan representative or a notary public. Reported by The IRS, in Notice 2021-03, has extended the temporary relief it provided from the physical presence requirement for spousal consents under qualified retirement plans from January 1, 2021, through June 30, 2021, due to the ongoing crisis created by the COVID-19 pandemic. In addition, the requirement that participant elections be witnessed by a plan representative or notary public...