IRS Proposes Sample Forms to Standardize Retirement Plan Rollovers: What Retirement Plans Should Know About Notice 2026-49

Why Did the IRS Issue Notice 2026-49? Section 324 of the SECURE 2.0 Act directs Treasury to issue sample forms, procedures, and protocols that make rollovers easier to complete and more consistent across plans. Congress enacted Section 324 in response to administrative issues affecting plan-to-plan rollovers.... By: Ice Miller