IRS Simplifies Retirement Plan Rollovers with New Guidance
TL;DR Summary
The IRS and Treasury issued Notice 2026-49 with sample forms and proposed rollover procedures to streamline rollovers between retirement plans and IRAs under SECURE 2.0. The guidance applies to plan-to-plan and plan-to-IRA rollovers (not IRA-to-IRA) and emphasizes protecting participants’ personal information; use of the sample forms is optional for sponsors, and comments are invited by Oct. 23, 2026.
- IRS provides guidance on retirement plan rollovers Accounting Today
- IRS provides guidance on rollovers between retirement plans and IRAs The Tax Adviser
- IRS Issues Guidance to Standardize Retirement Plan Rollovers Bloomberg Law News
- IRS Proposes Simpler Process for Retirement Rollovers plansponsor
- Standardizing Retirement Plan Rollovers and Trustee-to-Trustee Transfers under SECURE 2.0: A Technical Analysis of IRS Notice 2026-49 Current Federal Tax Developments
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