IRS Releases Updated Safe Harbor Rollover Notices – What Employers Sponsoring Retirement Plans Must Do Now
On January 15, 2026, the IRS issued Notice 2026- 13,which provides updated safe harbor model rollover notices for changes enacted under the Secure 2.0 Act. The model notices replace prior safe harbor notices issued in 2020. If your organization sponsors a 401(k) or 403(b) retirement plan that permits rollover distributions, this update applies to you.