Are the Notice 2026-49 sample forms mandatory?
No. The four forms are optional samples. Plans and institutions may use their own rollover procedures and forms.
Document Guides
New IRS 2026 Rollover Forms: Notary, Spousal Consent & Medallion Requirements
The IRS issued four optional sample forms for certain plan-to-plan, plan-to-IRA, and IRA-to-plan rollovers. They do not replace separate spouse-consent or Medallion requirements.
iRemoteNotary Editorial Team
Published and reviewed by iRemoteNotary
Last reviewed September 20, 2026
Quick Answer
Do the four sample forms in IRS Notice 2026-49 require notarization or a Medallion Signature Guarantee?
Notice 2026-49, issued August 12, 2026 under SECURE 2.0 Act § 324, provides four optional sample forms for communicating information in certain rollovers. The sample forms themselves do not state a notary or Medallion Signature Guarantee requirement.
The notice does not erase separate plan paperwork, spousal consent, witness rules, or an institution's Medallion requirement. Section IV discusses possible future guidance on burdensome procedures, including Medallion requirements; that guidance is under consideration, not a current ban.
Notice 2026-49 is an administrative communication framework. It gives participants, distributing plans, receiving plans, and IRA custodians model information flows intended to help complete eligible rollovers and reduce unnecessary delay.
It is not a universal rollover approval, a replacement for every institution's forms, or a new notary rule. For the broader document map, see the Retirement, 401(k), TSP & Pension Notary Document Center.
What Notice 2026-49 Does
SECURE 2.0 Act § 324 directed the Treasury Department to simplify and standardize the rollover process. The IRS responded with Notice 2026-49 on August 12, 2026 and placed four optional sample forms in the notice's appendix.
The forms create a common way to request, certify, and accept rollover information. They use defined roles and a rollover identification number so the parties can connect records across steps. The notice favors direct electronic communication where available.
Optional means a plan sponsor or institution is not required to adopt the samples merely because the IRS published them. Always check the distributing and receiving institutions' current instructions.
The Four Optional Sample Forms and Their Exact Roles
Each form belongs to a different party and step. A participant does not complete all four forms as though they were one application.
| Form / request | Who completes it | Who receives it | Transaction role | Notary required by sample form? | Separate distribution requirements possible? |
|---|---|---|---|---|---|
| Form 1 — Participant's Rollover Request | Participant | Distributing / receiving institutions as directed | Plan→plan, plan→IRA, or IRA→plan request | No (on the sample form itself) | Yes |
| Form 2 — Receiving Plan's Request | Receiving plan | Distributing plan / counterparties as directed | Receiving-plan request for rollover information | No (on the sample form itself) | Yes |
| Form 3 — Distributing Plan's Rollover Certification | Distributing plan | Receiving plan / counterparties as directed | Distributing-plan certification of the rollover | No (on the sample form itself) | Yes |
| Form 4 — Receiving Plan's Rollover Acceptance | Receiving plan | Distributing plan / counterparties as directed | Receiving-plan acceptance of the rollover | No (on the sample form itself) | Yes |
Use is optional. The notice assigns specific information to each role; it does not eliminate separate spousal-consent, Medallion, or plan distribution paperwork.
Which Rollovers Are Within the Notice's Scope?
The sample process addresses rollovers from a retirement plan to another plan, from a retirement plan to an individual retirement account, and from an IRA to a retirement plan. The notice discusses qualified plans and other eligible retirement arrangements within the statutory framework.
The forms are not designed for an ordinary IRA-to-IRA rollover or trustee-to-trustee transfer. An IRA owner moving assets between IRA custodians should use the institutions' IRA transfer or rollover process rather than assuming Notice 2026-49 Forms 1–4 apply.
| Transaction | Notice 2026-49 sample-form scope |
|---|---|
| Retirement plan → retirement plan | Covered |
| Retirement plan → IRA | Covered |
| IRA → retirement plan | Covered |
| IRA → IRA | Not the sample forms' intended scope |
Do the Sample Forms Require a Notary?
The four sample forms do not state that the participant's signature must be notarized. They are model administrative forms for requesting and exchanging rollover information, not a declaration that every rollover needs a notarial act.
A distributing plan, receiving plan, IRA custodian, or separate transaction document may still have its own valid requirements. Before looking for a notary, identify the exact document and the exact instruction. A request for identity verification, a plan representative's certification, or a signature guarantee is not automatically a request for notarization.
Spousal Consent Remains a Separate Requirement
Notice 2026-49 does not eliminate spouse consent when another law, plan term, or benefit election requires it. A rollover request and a spouse's consent to a distribution or benefit election are distinct documents serving distinct legal purposes.
If a plan says spouse consent is required, use that plan's consent form and witnessing instructions. Do not treat a signature on Notice Form 1 as a substitute. Some covered spouse consents are subject to federal physical-presence rules; the optional rollover samples do not override those rules.
A Medallion Signature Guarantee Is Not Notarization
A Medallion Signature Guarantee is a specialized guarantee used by participating financial institutions in securities-transfer settings. A notary verifies identity and performs a notarial act under applicable notary law. The services are not interchangeable.
If an institution requests a Medallion, signature guarantee, STAMP, SEMP, or MSP guarantee, do not book an online notary session for that requirement. Read Notary vs. Medallion Signature Guarantee for a 401(k) Rollover and contact a participating financial institution.
Medallion Guidance Is Under Consideration—not a Current Ban
Section IV of Notice 2026-49 asks about additional guidance and procedures that may impede rollovers. Its discussion includes burdensome requirements such as a Medallion Signature Guarantee in some workflows.
That discussion is a request for input about potential future guidance. It is not a current rule prohibiting institutions from requiring a Medallion Signature Guarantee, and it does not authorize a notary to replace one. Follow the institution's existing requirement unless and until controlling guidance changes it.
How to Use Notice 2026-49 Without Mixing Requirements
Start with the transaction: identify the distributing arrangement, the receiving arrangement, and whether the receiving institution will accept the rollover. Then ask whether the institutions use the IRS samples or their own forms.
- Confirm the transaction is plan-to-plan, plan-to-IRA, or IRA-to-plan
- Ask both institutions whether they use the optional Notice 2026-49 forms
- Identify which party is responsible for each form and step
- Keep separate plan distribution and spouse-consent forms separate
- Verify whether any signature instruction actually says notarization
- Stop and contact a participating institution if a Medallion is required
Verify the Document Requirement Before Scheduling
The Notice 2026-49 samples generally do not create a reason to book a notary session. If a separate rollover-related document expressly requires notarization, confirm with the receiving party that remote online notarization and an electronic record are accepted.
If the instruction says Medallion Signature Guarantee, do not start a notary session. Use the Medallion-versus-notary guide and contact the financial institution that must provide the guarantee.
Frequently asked questions
When did the IRS issue Notice 2026-49?
The IRS issued Notice 2026-49 on August 12, 2026, in response to SECURE 2.0 Act § 324.
Do the four IRS rollover sample forms require notarization?
The sample forms do not state a notarization requirement. A separate plan, consent, or institutional document may have its own requirement.
Do the sample forms cover an IRA-to-IRA rollover?
No. Their intended scope includes plan-to-plan, plan-to-IRA, and IRA-to-plan transactions, not an ordinary IRA-to-IRA rollover or transfer.
Does Notice 2026-49 eliminate spousal consent?
No. Spousal consent remains separate and may still be required under applicable law, plan terms, and benefit-election rules.
Did Notice 2026-49 prohibit Medallion Signature Guarantees?
No. Section IV identifies possible future guidance as under consideration. It does not currently ban Medallion requirements.
Can an online notary provide a Medallion Signature Guarantee?
No. A Medallion Signature Guarantee is a different financial-institution service. Ordinary or remote online notarization does not satisfy a Medallion requirement.
Related pages
Sources and Official References
The following primary sources support the legal and procedural information in this guide. Requirements can change, so confirm current rules with the receiving organization before relying on a notarized document.
Internal Revenue Service
Accessed September 20, 2026
Internal Revenue Service
Accessed September 20, 2026
Verify the rollover document's actual requirement
Notice 2026-49's four sample forms do not state a notary requirement. Check each separate plan or institutional document before scheduling. If the requirement is a Medallion Signature Guarantee, contact a participating financial institution—not an online notary.