"The model notices are deemed to satisfy Code section 402(f) for legal changes through January 15, 2026, and they should be put into use as soon as administratively practicable.... [1] a table of contents has been added (which makes it longer); [2] various new exceptions to the early withdrawal tax are covered, including pension-linked emergency savings accounts and qualified long-term care distributions ... [3] additional references to other IRS publications have been added."  MORE >>