Featured Jobs
|
3(16) Retirement Plan & Customer Liaison Compass
|
|
Plan Administrator, Defined Benefit & Cash Balance The Pension Source
|
|
Strategic Retirement Plan Consultant Retirement Plan Consultants
|
|
Defined Benefit Plan Consultant/Actuarial Analyst Sentinel Group
|
|
MAP Retirement
|
|
DWC - The 401(k) Experts
|
|
Retirement Relationship Manager MAP Retirement
|
|
Sentinel Group
|
|
MAP Retirement
|
|
Regional Vice President, Sales MAP Retirement
|
|
Pattison Pension
|
|
Pension Investors Corporation
|
Free Newsletters
“BenefitsLink continues to be the most valuable resource we have at the firm.”
-- An attorney subscriber
|
|
|
Text of IRS Notice 2026-13: Safe Harbor Explanations for Eligible Rollover Distributions (PDF)
Internal Revenue Service [IRS] 
[Official Guidance] Jan. 15, 2026 "This notice provides two safe harbor explanations that plan administrators may use ... to provide certain information to recipients of eligible rollover distributions. One safe harbor explanation is for distributions that are not from a designated Roth account, and the other safe harbor explanation is for distributions from a designated Roth account. These safe harbor explanations modify the two safe harbor explanations provided in Notice 2020-62 ... [to] take into consideration certain legislative changes made by [SECURE 2.0] and implement a recommendation from the U.S. Government Accountability Office (GAO)." MORE >> |
| Please click here to report this link if it is broken (for example, if you see a "404 File Not Found" error message after you click on the linked news item's title). |
| An important word about authorship: BenefitsLink® created this link to the news item, but we are not the news item's author (unless expressly shown above). |