In response to the continuing public health emergency caused by the Coronavirus Disease 2019 (COVID-19) pandemic, Notice 2021-03 extends from January 1, 2021, through June 30, 2021, the temporary relief provided in Notice 2020-42, 2020-26 I.R.B. 986, from the physical presence requirement in Treasury Regulation § 1.401(a)-21(d)(6) for participant elections required to be witnessed by a plan representative or a notary public, and solicits comments with respect to the relief.

Notice-2021-3 will appear in IRB 2021-02, dated Jan. 11, 2021.