Notice 2026-49 provides sample forms and proposed rollover procedures and protocols that aim to simplify and standardize the rollover process for both participants and plan sponsors in accordance with the SECURE 2.0 Act of 2022. The Treasury and the IRS are asking for comments from stakeholders on the sample forms and proposed rollover procedures. In section III of this notice, the Treasury and the IRS propose a series of sample forms and proposed rollover procedures, attached as an appendix to the notice, intended to comply with Section 324 of the SECURE 2.0 Act.