Defined contribution plan

Regulatory and Legislative

SOTUA Includes Focus on Retirement

President Trump remarked on retirement policy during his State of the Union address.

February 25 2026

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. 

February 25 2026

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. 

February 24 2026

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.

February 23 2026

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. 

February 20 2026

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.

February 20 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.

February 20 2026

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). 

February 20 2026

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.

February 18 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. 

February 17 2026