In response to local shutdowns and social distancing practices amid the Covid-19 pandemic, the IRS released Notice 2020-42 which provides temporary relief from the physical presence requirement in Treasury Regulations § 1.401(a)-21(d)(6) for participant elections required to be witnessed by a plan representative or a notary public, including a spousal consent required under § 417 of the Internal Revenue Code. The temporary relief applies to any participant election that requires the signature of an individual to be witnessed in the physical presence of a plan representative or notary and covers the period from January 1, 2020, through December 31, 2020. The relief permits remote electronic notarization in states that permit the practice, and is intended to help facilitate the payment of coronavirus-related distributions permitted by the Coronavirus Aid, Relief, and Economic Security Act (CARES Act).