IRS Issues Updated 402(f) Safe Harbor Rollover Notices Reflecting SECURE 2.0

The Internal Revenue Service (IRS) recently issued Notice 2026‑13, providing updated safe harbor notices (one for distributions from Roth accounts and one for distributions for non-Roth accounts) that plan administrators may use to satisfy the written notice requirement under Internal Revenue Code Section 402(f) for eligible rollover distributions.... By: Patterson Belknap Webb & Tyler LLP