October 01, 2026

Treasury and IRS Issue Sample Rollover Forms under SECURE 2.0

Spotlight on Benefits blog

On August 12, 2026, the Treasury Department and the Internal Revenue Service (IRS) released Notice 2026-49, providing the first formal guidance under the SECURE 2.0 Act on simplifying and standardizing the rollover process for qualified retirement plans. Below are key takeaways for retirement plan sponsors.