Notice 2026-33, page 1572.

This notice provides guidance with respect to section 334 of Division T of the Consolidated Appropriations Act, 2023, Pub. L. 117-328, 136 Stat. 3559 (2022), known as the SECURE 2.0 Act of 2022 (SECURE 2.0 Act), enacted on December 29, 2022. Section 334 of the SECURE 2.0 Act generally added section 6050Z to the Code and amended sections 72(t) and 401(a)(39) to permit defined contribution plans to make qualified long-term care distributions to be used for the purchase of certified long-term care insurance for a participant and the participant’s spouse if certain conditions are satisfied. Section 334 of the SECURE 2.0 Act is effective for

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distributions made after December 29, 2025. This notice provides guidance to issuers of long-term care insurance on the disclosure and reporting requirements under sections 401(a)(39) and 6050Z of the Code. The notice also provides guidance to plan administrators making and individuals receiving qualified long-term care distributions.