Guidance on Section 324 of the SECURE 2.0 Act with Respect to Rollovers (Notice 2026-49)

9 organizations filed 9 public comments on Guidance on Section 324 of the SECURE 2.0 Act with Respect to Rollovers (Notice 2026-49), at the Internal Revenue Service. The comment window closed 13d ago.

Abstract

Section 324 of Division T of the Consolidated Appropriations Act, 2023, Pub. L. 117-328, 136 Stat. 4459 (2022), known as the SECURE 2.0 Act of 2022 (SECURE 2.0 Act) provides that the Secretary of the Treasury or the Secretary’s delegate must develop and issue guidance, in the form of sample forms (including relevant procedures and protocols), to simplify, standardize, facilitate, and expedite the completion of rollovers to eligible retirement plans and trustee-to-trustee transfers from individual retirement plans.

Commenters (9)

• American Benefits Counciltrade assoc.

  1 filing · confidence 85%
• American Retirement Associationtrade assoc.

  1 filing · confidence 85%
• Committee of Annuity Insurerstrade assoc.

  1 filing · confidence 85%
• Insured Retirement Institutetrade assoc.

  1 filing · confidence 85%
• Investment Company Institutetrade assoc.

  1 filing · confidence 85%
• PensionBee Inc.unverified attribution

  1 filing · confidence 70%
• The ERISA Industry Committeetrade assoc.

  1 filing · confidence 85%
• The SPARK Institutetrade assoc.

  1 filing · confidence 85%
• U.S. Chamber of Commerce

  1 filing · confidence 97%