Notice 2026-32, Alternative Method for Carrying Broker-Dealers to Comply with Certain Nonbank Trustee Rules

IRS GuideWire

May 21, 2026

Issue Number: Notice 2026-32

Inside This Issue

Notice 2026-32 provides that a broker-dealer that carries customer accounts and receives or holds funds or securities for those customers may, in lieu of demonstrating satisfaction of the adequacy of net worth requirement for nonbank trustees under § 1.408-2(e)(5)(ii), demonstrate satisfaction of Rule 15c3-1 (SEC Net Capital Rule) and Rule 15c3-3 (SEC Customer Protection Rule) under the Securities Exchange Act of 1934.

Notice 2026-32 will be in IRB: 2026-25, dated: June 15, 2026

Thank you for subscribing to IRS GuideWire, an IRS e-mail service. If you are a Tax Professional and have a specific concern about your tax situation, call the IRS Practitioner Priority Service 1-866-860-4259.

RECEIVE TEXT MESSAGES FROM THE IRS!

Did you know you can now receive IRS bulletins directly on your mobile phone?

Stay informed wherever you are with convenient text message updates. Some IRS topics like IRS Newswire and QuickAlerts are available for text subscription, giving you faster access to important information through a new, easy-to-use communication channel.

Additional topics will be added throughout the year, expanding the information you can receive by text.

Opt-in today to start receiving IRS text message bulletins and stay connected on the go.

This message was distributed automatically from the IRS GuideWire mailing list. Please Do Not Reply To This Message.

News Essentials

IRS Resources

Contact My Local Office

Filing Options

Forms & Instructions

Frequently Asked Questions

News

Taxpayer Advocate

Where to File

Update your subscriptions, modify your password or email address, or stop subscriptions at any time on your Subscriber Preferences Page. You will need your email address to log in. If you have questions or problems with the subscription service, visit subscriberhelp.govdelivery.com.

This service is provided to you at no charge by the Internal Revenue Service (IRS).

This email was sent to Esdek@podam.pl by: Internal Revenue Service (IRS) · Internal Revenue Service · 1111 Constitution Ave. N.W. · Washington, D.C. 20535