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Regulatory and Legislative

IRS Issues Final Regulations on SECURE 2.0 Catch-up Contributions

The Internal Revenue Service has issued final regulations implementing catch-up contribution requirements introduced by the SECURE 2.0 Act of 2022.
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2025 Tax Bill Provides Key Changes for Savers

Congress passed the tax bill known as the One Big Beautiful Bill Act (OBBBA) on July 3, 2025.
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DOL Issues Final Amendments to the VFCP

The Department of Labor recently issued a final amendment to the Voluntary Fiduciary Correction Program, incorporating a Self-Correction Component for eligible transactions under the program.
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IRS Announces Tax Deadline Relief for Texas Storms

The Internal Revenue Service has announced the postponement of certain tax-related deadlines for individuals and businesses in Texas affected by severe storms that began on July 14, 2026.
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FEMA Issues Disaster Declaration for Florida Hurricane Isaias

The Federal Emergency Management Agency issued a Major Disaster Declaration on October 27, 2026, for Florida Hurricane Isaias.
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IRS Posts Draft 2027 Publication 15-A

The Internal Revenue Service has released a draft 2027 tax year Publication 15-A, Employer's Supplemental Tax Guide (Supplement to Publication 15, Employer’s Tax Guide).
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Automatic Enrollment Final Rule Clears OMB

The Office of Management and Budget has completed its review of a final rule from the Department of Treasury and the Internal Revenue Service that addresses automatic enrollment requirements under Internal Revenue Code Section 414A.
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IRS Releases Updated EPCRS Guidance

The IRS has released Revenue Procedure 2026-34, which revises and updates Revenue Procedure 2021-30, the most recent statement of the Employee Plans Compliance Resolution System.
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IRS Establishes IRA Compliance Resolution System (ICRS)

The IRS has issued Revenue Procedure 2026-33, establishing the IRA Compliance Resolution System, for correcting certain IRA failures.
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IRS Issues Yield Curves and Segment Rates for DB Plan Calculations

The Internal Revenue Service has issued Notice 2026-65, which contains updated guidance on factors used in certain defined benefit pension plan minimum funding and present value calculations.
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IRS Announces Applicable Federal Rates for November

The Internal Revenue Service has issued Revenue Ruling 2026-21 which contains applicable federal rates for November 2026.
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IRS Announces Tax Deadline Relief for Several Storms

The Internal Revenue Service has announced the postponement of certain tax-related deadlines for weather-related events in Alabama, Florida, New Mexico, Wisconsin, Ohio, Nebraska, and West Virginia.
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