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IRS Updates Safe Harbor Explanations for Retirement Plan Eligible Rollover Distributions
Vorys 
[Guidance Overview] Feb. 4, 2026 "The updated models incorporate recent legislative changes ... [and] also include changes intended to make the 402(f) notice clearer and more concise.... Plan administrators may customize the updated models to [1] omit any information that does not apply to the relevant plan and/or [2] provide any additional information so long as the information is consistent with IRS rules." MORE >> |
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