IRS Issues Notice on Guidance on Section 324 of the SECURE 2.0 Act With Respect to Rollovers
August 25, 2026
August 25, 2026
WASHINGTON, Aug. 25 -- The Internal Revenue Service issued the following notice (No. 2026-49) on Aug. 24, 2026, entitled "Guidance on Section 324 of the SECURE 2.0 Act with Respect to Rollovers".
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I. PURPOSE
Section 324 of Division T of the Consolidated Appropriations Act, 2023, Pub. L. 117-328, 136 Stat. 4459 (2022), known as the SECURE 2.0 Act of 2022 (SECURE 2.0 Act) provides that the Secretary of the Treasury or the Secretary's deleg . . .
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I. PURPOSE
Section 324 of Division T of the Consolidated Appropriations Act, 2023, Pub. L. 117-328, 136 Stat. 4459 (2022), known as the SECURE 2.0 Act of 2022 (SECURE 2.0 Act) provides that the Secretary of the Treasury or the Secretary's deleg . . .