| Employee Plans News | February 10, 2026 |
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Recent Guidance Relating to Retirement Plans
Notice 2026-12 sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for December 2025 used under Internal Revenue Code (IRC) 417(e)(3)(D), the 24-month average segment rates applicable for January 2026, and the 30-year Treasury rates, as reflected by the application of IRC 430(h)(2)(C)(iv).
Notice 2026-12 was published in IRB: 2026-06, dated: February 2, 2026.
Notice 2026-13 provides two safe harbor explanations that retirement plans may use to satisfy the requirement under IRC 402(f) to provide certain information to recipients of eligible rollover distributions. One safe harbor explanation describes the rollover rules for distributions that are not from a designated Roth account, and the other safe harbor explanation describes the rollover rules for distributions from a designated Roth account. The safe harbor explanations in the notice modify the two safe harbor explanations provided in Notice 2020-62. The modifications were made to reflect certain legislative changes related to the SECURE 2.0 Act and improve readability and usefulness for recipients.
Notice 2026-13 was published in IRB: 2026-06, dated: February 2, 2026.
Notice 2026-09 provides guidance relating to amendments under section 501 of the SECURE 2.0 Act of 2022 for individual retirement arrangements and annuities (IRAs) under IRC 408(a), (b), or (h), an employer’s SEP arrangement under IRC 408(k), and an employer’s SIMPLE IRA plan under IRC 408(p). This notice provides that the Treasury Department and the IRS have extended the deadline to make certain amendments for IRAs, SEP arrangements, and SIMPLE IRA plans to December 31, 2027.
Notice 2026-09 was published in IRB: 2026-07, dated: February 9, 2026.
Updated Fees Relating to Retirement Plans
Certain user fees increased as of January 1, 2026, per Rev. Proc. 2026-4, Appendix A, including, but not limited to, the fee changes reflected below:
Voluntary Correction Program (VCP) User Fees
VCP submissions under EPCRS Rev. Proc. 2021-30
VCP regular submissions
- Dollar value of the plan’s assets: $500,000 or less: $2,000
- Dollar value of the plan’s assets: over $500,000 to $10 million: $3,500
- Dollar value of the plan’s assets: over $10 million: $4,000
The user fee in each range increased from $1,500, $3,000, and $3,500, respectively.
VCP group submissions
- The initial user fee for the first 20 plans: $13,500
The initial user fee increased from $10,000.
Pre-approved Plan User Fees
Opinion letters on pre-approved plans submitted pursuant to Rev. Proc. 2023-37 (IRC 401(a))
Mass submitter and non-mass submitter plans with adoption agreements
- per basic plan document, with one adoption agreement: $22,000
- per each additional adoption agreement: $16,500
The user fees increased from $20,000 and $15,000, respectively.
Mass submitter and non-mass submitter single plan documents (no adoption agreements)
- per each single document plan: $35,200
The user fee increased from $32,000.
Provider’s minor modification of mass submitter’s basic plan document per adoption agreement or single document plan: $1,100
The user fee increased from $1,000.
Determination Letter User Fees
Rev. Proc. 2026-4, Appendix A, listed new user fees for certain Employee Plans determinations forms, effective January 1, 2026. Due to a programming issue, the new user fee amounts have not yet been updated in Pay.gov. Applicants may continue to file these forms remitting the old user fee amounts and, upon assignment, a specialist will request any additional fee amount that would be required to meet the user fee amounts set forth in Rev. Proc. 2026-4, Appendix A.
Find answers to many of your retirement plan or IRA questions at IRS.gov/Retirement.
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