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Notice 2020-23 is modified.

Internal Revenue Bulletin 2020-26 · 2026-10-03 edition · updated 2026-10-04 · United States

VI. DRAFTING INFORMATION

The principal author of this notice is Kyle C. Griffin of the Office of Associate Chief Counsel (Income Tax and Accounting). For further information regarding this notice, you may call the COVID-19 Disaster Relief Hotline at (202) 317-5436 (not a toll-free number). For further information regarding the application of this notice to section 1400Z-2 and the section 1400Z-2 regulations, please contact Mr. Griffin at (202) 317-4718 (not a toll-free number).

Temporary Relief from the Physical Presence Requirement for Spousal Consents Under Qualified Retirement Plans

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▸Contents — Internal Revenue Bulletin 2020-26

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