Yeah, I've been trying to think of the last time I was in a situation where it was done. The only time since college I can think of is when I attended the citizenship ceremony of a friend a few years ago.
Much more common, of course, would be the national anthem and growing up the general rule (as a JW) was that if everybody was singing to stand respectfully and remain silent (not putting hand over heart) and if everybody was just standing to remain seated and respectfully silent.
Now I stand because of peer pressure (and because while it is unlikely why risk a confrontation with some drunk asshole at a baseball game) but I do not put my hand over my heart and do not sing.
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