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Accountancy Slice
North America
IRS issues updated safe harbor guidelines for retirement plan administrators

The Treasury and the IRS have released Notice 2026-13, which updates safe harbor explanations for retirement plan administrators following tax law changes after August 6, 2020. This notice provides guidelines for explaining eligible rollover distributions under Sec. 402(f) for both non-Roth and Roth accounts. It also addresses modifications to the 10% additional tax on early withdrawals, rules for required minimum distributions for surviving spouses, and the increased age for required beginning dates for RMDs. Administrators can tailor these explanations to fit their plans, such as omitting sections that do not apply. The guidance revises the previous safe harbor explanations found in Notice 2020-62.

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