IRS Notice: Updated Guidance on Safe Harbor Explanations for Retirement Plan Rollover (IRC §402)

The IRS published updated guidance on safe harbor explanations that retirement plan administrators may use to satisfy the requirement under I.R.C. §402(f) to provide written information to recipients of eligible rollover distributions. The notice includes safe harbor explanations for distributions not from designated Roth accounts and distributions from designated Roth accounts. These explanations modify the previous safe harbor explanations in Notice 2020-62 to reflect legislative changes made by the SECURE 2.0 Act. The updated explanations also implement a Government Accountability Office recommendation to provide clearer information about distribution options available to plan participants. [IRS Notice 2026-13 (Feb. 2, 2026)]

This ...