---
title: IRS Rolls Out Sample Rollover Forms and Proposed Procedures
description: The Treasury Department and the IRS have issued Notice 2026-49 to help standardize the process for direct rollovers into and out of qualified retirement plans.
---

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# IRS Rolls Out Sample Rollover Forms and Proposed Procedures

## The Treasury Department and the IRS have issued Notice 2026-49 to standardize the process for direct rollovers into and out of qualified retirement plans.

The Treasury Department and the IRS have issued**[Notice 2026-49](https://www.irs.gov/pub/irs-drop/n-26-49.pdf)**, delivering on a SECURE 2.0 mandate (Section 324) to standardize the process for direct rollovers into and out of qualified retirement plans. (The notice is not applicable to rollovers or transfers between IRAs.) A 2013 report from the Governmental Accountability Office indicated that the current process is notoriously inefficient and error prone.

**Five-Step Process Contemplated**

The notice includes a five-step sample process using four different forms, all of which are **optional** at this point. There is no safe harbor for using the forms and no mandatory adoption date.

**Moving Away from Participant-Delivered Checks**

The Treasury Department is weighing whether to repeal the rule that permits mailing of direct rollover checks to participants and instead to require direct rollovers to move only electronically or by check sent straight to the receiving plan. Both payment methods seek to reduce or eliminate the number of participant-handled checks. Although the notice is designed to modernize the rollover process, no decisions are final. The notice acknowledges that any mandate would come with a transition period to allow providers to implement changes to their systems to comply with any such guidance.

**Comments Due October 23**

Providers and industry stakeholders who want to influence future guidance on this rollover process have until October 23, 2026, to file comments.

**Will This Notice Affect the Superior IRA & HSA Platform?**

Superior IRA & HSA has reviewed the notice for potential platform enhancements and has determined that we will not implement changes at this time because the proposed process and forms are optional. We will continue to monitor future IRS guidance, and if platform changes become necessary, we will implement updates and notify our clients accordingly.

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