Notice 2026-49, page 199.

This notice provides guidance in accordance with section 324 of the SECURE 2.0 Act of 2022. The notice applies to rollovers between retirement plans and individual retirement accounts (IRAs), but not to IRA-to-IRA transfers. Section II of this notice sets forth general background information on the

rollover process. In section III of this notice, the Department of the Treasury (Treasury Department) and the Internal Revenue Service (IRS) propose a series of sample forms and proposed rollover procedures, attached as an Appendix to this Notice, intended to comply with section 324. Section IV of this notice sets forth additional guidance under consideration by the Treasury Department and the IRS. Section V of this notice provides instructions on how to submit comments on this notice and any other aspect of section 324.