"[Notice 2026-13] contains updates to the ... section 402(f) mandatory participant notice (AKA the Special Tax Notice) ... There have been a number of changes to the IRC relating to distributions under [SECURE 2.0] ... [If] a participant is receiving a distribution that is part pre-tax and part Roth, both versions of the Notice must be provided. With the new required Roth Catch-up Contributions, most 401(k) and 403(b) plans may need to provide both versions of the Notice more often than in years past. (... Another reason to move to electronic forms.)"  MORE >>