IRS Issues Notice on Safe Harbor Explanations - Eligible Rollover Distributions
February 03, 2026
February 03, 2026
WASHINGTON, Feb. 3 -- The Internal Revenue Service issued the following notice (No. 2026-13) on Feb. 2, 2026, entitled "Safe Harbor Explanations - Eligible Rollover Distributions".
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I. PURPOSE
This notice provides two safe harbor explanations that plan administrators may use to satisfy the requirement under section 402(f) of the Internal Revenue Code (Code) to provide certain information to recipients of eligible rollover distributions. One s . . .
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I. PURPOSE
This notice provides two safe harbor explanations that plan administrators may use to satisfy the requirement under section 402(f) of the Internal Revenue Code (Code) to provide certain information to recipients of eligible rollover distributions. One s . . .