IRS Issues Guidance on Safe Harbor Explanations for Rollover Distributions
Published January 16, 2026
The Internal Revenue Service (IRS) issued Notice 2026-13 updating guidance on two safe harbor explanations that plan administrators can use when providing written explanations to retirement plan participants about eligible rollover distributions. The first explanation applies to non-Roth accounts and the explanation applies to Roth accounts. They reflect changes due to the SECURE Act 2.0.
The notice also addresses, among other things:
- changes to the 10% additional tax on early withdrawals from retirement plans
- the required minimum distribution rules for surviving spouses, and
- the increased age for determining required beginning dates for required minimum distributions.
Notice 2026-13 modifies the safe harbor explanations previously provided in Notice 2020-62.