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Defined contribution plan
Regulatory and Legislative
SOTUA Includes Focus on Retirement
President Trump remarked on retirement policy during his State of the Union address.
Regulatory and Legislative
IRS Releases Instructions for Form 5330
The Internal Revenue Service released Instructions for Form 5330, Return of Excise Taxes Related to Employee Benefit Plans.
Regulatory and Legislative
DOL Releases Paper Statement Proposed Rule
The Department of Labor has released a proposed rule making amendments to electronic disclosure safe harbors pursuant to the implementation of Section 338 of SECURE 2.0.
Regulatory and Legislative
IRS Announces Applicability of Future Final RMD Regulations
The Internal Revenue Service released Announcement 2026-7, further delaying the anticipated applicability date for certain portions of future final regulations relating to required minimum distributions (RMDs) under IRC Sec. 401(a)(9) pursuant to SECURE 2.0.
Regulatory and Legislative
Pensions for All Proposed in House
Representative Delia Ramirez (D-IL) and several co-sponsors have introduced H.R. 7556, the Pensions for All Act.
Regulatory and Legislative
Retirement Plan Disaster Assistance May Be Available for Louisiana
The Federal Emergency Management Agency issued a Major Disaster Declaration on February 18, 2026, for Louisiana severe winter storms, for the incident period of January 23 - January 27, 2026.
Regulatory and Legislative
IRS Releases 2025 Form 5500-EZ and Instructions
The Internal Revenue Service has released the 2025 Form 5500-EZ and Instructions for Form 5500-EZ.
Regulatory and Legislative
IRS Issues Draft 2026 Publication 1099
The Internal Revenue Service has posted a draft 2026 tax year Publication 1099, General Instructions for Certain Information Returns (Forms 1096, 1097, 1098, 1099, 3921, 3922, 5498, and W-2G).
Regulatory and Legislative
IRS Announces Applicable Federal Rates for March
The Internal Revenue Service has issued Revenue Ruling 2026-06 which contains the applicable federal rates for March 2026.
Regulatory and Legislative
IRS Announces Deadline Relief for Louisiana Storm Victims
The Internal Revenue Service has announced the postponement of certain tax-related deadlines for severe winter storms in the state of Louisiana until March 31, 2026.