Defined benefit plan

The Social Security Administration has issued the 2026 adjustments for benefits and certain other limitations that are subject to annual cost-of-living adjustment indices.

The Internal Revenue Service has issued an updated draft Form 5330, Return of Excise Taxes Related to Employee Benefit Plans. 

The Internal Revenue Service has issued Revenue Ruling 2025-21 which contains the applicable federal rates for November 2025. 

Senator Catherine Cortez Masto (D-NV) has introduced S. 2964, the Emergency Relief for Federal Contractors Act of 2025. 

The Internal Revenue Service has released 2025 Form 945, Annual Return of Withheld Federal Income Tax, and correlating instructions.

The IRS has issued a draft 2026 Form W-4P, Withholding Certificate for Periodic Pension or Annuity Payments. 

The Office of Management and Budget has received a proposed rule from the Department of Labor (DOL) titled "Requirement to Provide Paper Statements in Certain Cases-Amendments to Electronic Disclosure Safe Harbors”.

The Internal Revenue Service (IRS) has released draft Instructions for Form 8915-F, Qualified Disaster Retirement Plan Distributions and Repayments.

The Pension Benefit Guarantee Corporation has issued a final rule updating interest assumptions under the asset allocation regulation for plans with valuation dates in the fourth quarter of 2025. 

The Senate has confirmed Daniel Aronowitz as Assistant Secretary of Labor for the Employee Benefits Security Administration.