"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 >>