SECTION 6. DRAFTING
Internal Revenue Bulletin 2021-2 · 2026-10-03 edition · updated 2026-10-04 · United States
INFORMATION
The principal author of this notice is William Riker of the Office of Associate Chief Counsel (Employee Benefits, Exempt Organizations, and Employment Taxes). For further information regarding this notice, please contact William Riker at (202) 317-5800 or Dave Rifkin at (202) 317-4541 (not toll-free numbers).
Extension of Temporary Relief from the Physical Presence Requirement for Spousal Consents Under Qualified Retirement Plans
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