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The proposed regulation modifies the participant election rules in §1.401(a)-21(d). The proposed regulation sets forth alternatives to the physical presence requirement in §1.401(a)-21(d)(6) for the witnessing of a spousal consent. These alternatives permit a spousal consent to be witnessed remotely by a notary public or plan representative, but only if certain conditions are satisfied. In addition, the proposed regulation clarifies that the protections in §1.401(a)-21(d) that apply to participant elections made using an electronic medium also apply to spousal consents made using an electronic medium.
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