The IRS has issued guidance for certain retirement plan administrators, updating safe harbor explanations to reflect tax law changes made after Aug. 6, 2020. The guidance in Notice 2026-13 provides two safe harbor explanations that plan administrators can use when providing written explanations about eligible rollover distributions to retirement plan participants - one for non-Roth accounts and another for Roth accounts. The updated explanations address changes to early withdrawal penalties, required minimum distribution rules for surviving spouses, and the increased age for determining required beginning dates for distributions. [IR-2026-08 (Jan. 15, 2026)].
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