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Current Federal Tax Developments · Jan 15, 2026

Analysis of Updated Safe Harbor Explanations for Section 402(f) Notices

Tax Brief summary and classification of the original reporting.

Bottom Line

💡 Analysis of Updated Safe Harbor Explanations for Section 402(f) Notices. Review and take action if applicable to your clients.

Summary

The Internal Revenue Service (IRS) recently issued Notice 2026-13, which provides updated safe harbor explanations for plan administrators to satisfy the requirements of Internal Revenue Code (IRC) Section 402(f). This notice is a response to significant legislative modifications introduced by th...

Classification

Category: heads upPriority: action neededReason: Contains 'notice 20' - action may be required

Applies To

payroll

Affected Groups

Payroll/employment tax specialists

Related Topics

Original Source

We aggregate public tax updates and provide AI-assisted summaries. Please read the original reporting for full details.

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