Notice 2026-13: Safe Harbor Explanations – Eligible Rollover Distributions

Notice 2026-13 provides two safe harbor explanations that retirement plans may use to satisfy the requirement under section 402(f) to provide certain information to recipients of eligible rollover distributions. One safe harbor explanation describes the rollover rules for distributions that are not from a designated Roth account, and the other safe harbor explanation describes the rollover rules for distributions from a designated Roth account. The safe harbor explanations in the notice modify the two safe harbor explanations provided in Notice 2020-62. The modifications were made to reflect certain legislative changes related to the SECURE 2.0 Act and improve readability and usefulness for recipients.

Notice 2026-13 will be in IRB: 2026-6, dated: February 2, 2026.

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