New Technologies in Retirement Plans

This document sets forth regulations relating to the use of an electronic medium for participant elections and spousal consents. The regulation (1) provides an alternative to in-person witnessing of spousal consents required to be witnessed by a notary public or a plan representative, and (2) clarifies that certain special rules for the use of an electronic medium for participant elections also apply to spousal consents. The regulation generally affects sponsors and administrators of, and individuals entitled to benefits under, certain qualified retirement plans.

The latest form for New Technologies in Retirement Plans expires 2027-04-30 and can be found here.