IRS provides updated safe harbor 402(f) notices for eligible rollover distributions from qualified retirement plans

The IRS recently issued Notice 2026-13, which provides updated safe harbor explanations that plan administrators may use to satisfy the eligible rollover distribution explanation requirement of Section 402(f) of the Internal Revenue Code (often referred to as the “Special Tax Notice” requirement). Under Section 402(f) of the Code, at least 30 but no more than 180 days before making an “eligible rollover distribution” from an “eligible retirement plan” to a plan participant, the plan... By: McDonald Hopkins