When must the new 402(f) notices be implemented?

[Belgarath]

I didn't see a date - has anyone heard anything from recordkeeping platforms? I'm just assuming we use the new ones (modified if we feel like it) as reasonably possible.

[Paul I]

The Notice 2026-13 observes that "Section 1.402(f)-1, Q&A-1(a), provides that the plan administrator of a qualified plan is required, within a reasonable period of time before making an eligible rollover distribution, to provide the distributee with the section 402(f) notice."

Further, the Notice observes that "The updated safe harbor explanations provided in this notice may be used by plan administrators and payors to satisfy section 402(f). The updated safe harbor explanations will not, however, satisfy section 402(f) to the extent the explanations are no longer accurate because of a change in the relevant law
occurring after January 15, 2026. The IRS anticipates updating the safe harbor explanations to reflect relevant future changes, including provisions of the SECURE 2.0 Act that are not effective until taxable years beginning after December 31, 2026"

Keep in mind that the 402(f) notice is a safe harbor and is optional so, if a plan wishes, it can fulfill its 402(f) obligation with alternative language as long as this alternate language covers all of the required content.

Notice 2026-13 says the safe harbor will not satisfy section 402(f) if there are changes to the law after January 15, 2026.

Putting this all together, we could conclude that a 402(f) notice that is distributed for an eligible rollover distribution payable after January 15, 2026, where the plan uses the safe harbor notice must use the updated safe harbor language.

The implication is that a plan that uses alternative language must update the language before making an eligible rollover distribution any time after there is a change in relevant law.

In the real world, I don't think this happens this quickly.