Oct 25, 2026· Comment from Center for Capital Markets Competitiveness, U.S. Chamber of Commerce· IRS-2026-0100-0022
Filed as an attachment.
IRSNonrulemakingIRS-2026-0100
Guidance on Section 324 of the SECURE 2.0 Act with Respect to Rollovers (Notice 2026-49)
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Last modified
Oct 27, 2026
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closed 13d ago
U.S. Chamber of Commerce filings
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U.S. Chamber of Commerce filed 1 comment on this docket between Oct 25, 2026 and Oct 25, 2026. 8 other organizations filed here. The comment window closed 13d ago.
What U.S. Chamber of Commerce filed (1)
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.
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See everyone who commented →- U.S. Chamber of CommerceTHIS ORG1 filing · confidence 97%
- 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 attribution1 filing · confidence 70%
- The ERISA Industry Committeetrade assoc.1 filing · confidence 85%
- The SPARK Institutetrade assoc.1 filing · confidence 85%