IRS Issues Rollover Guidance Under SECURE 2.0
The Internal Revenue Service (IRS) has issued Notice 2026-49, providing rollover guidance in accordance with section 324 of SECURE 2.0. Section 324 directed the Treasury and IRS to develop and issue guidance to simplify, standardize, and expedite rollovers to eligible retirement plans and trustee‑to‑trustee transfers from IRAs.