Illustration of an IRS rollover under Notice 2026-49 — retirement funds moving securely from a 401(k) plan to an IRA via an encrypted pipeline instead of a paper check
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IRS Rollover Guidance: What Notice 2026-49 Changes

BySW Accounting admin

Is the IRS about to change how retirement rollovers work? Yes. The new IRS rollover guidance in Notice 2026-49 proposes four sample rollover forms, a rollover identification number to protect participant PII, and future rules that could end paper rollover checks sent to participants. If you have ever tried to move a 401(k) to an…