Notice 2026-48, page 185.

This notice informs taxpayers that the Treasury Department and the IRS intend to propose regulations providing guidance under section 6433 of the Internal Revenue Code with respect to Saver’s Match contributions. In addition, this notice discusses Executive Order 14403 and its interaction with Saver’s Match contributions. It addresses certain questions related to Saver’s Match contributions that the Treasury Department and the IRS intend to address in those proposed regulations. It also contains a request for comments regarding Saver’s Match contributions, including whether the methods for claiming and paying Saver’s Match contributions that are under consideration should be simplified or revised to ease the burden of implementing Saver’s Match contributions.