IRS provides guidance on rollovers between retirement plans, IRAs
August 14, 2026
Treasury and the IRS this week provided guidance to simplify and standardize the rollover process by issuing sample forms for direct rollovers to or from a retirement plan, as required under the SECURE 2.0 Act section 324.
Notice 2026-49 provides sample forms and proposed rollover procedures and protocols that aim to simplify and standardize the rollover process for both participants and plan sponsors.
The IRS will accept comments on the sample forms and proposed rollover procedures through Friday, Oct. 23. Learn more.