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Defined contribution plan
Regulatory and Legislative
IRS Announces Applicable Federal Rates for October
The Internal Revenue Service has issued Revenue Ruling 2025-19 which contains the applicable federal rates for October 2025.
Regulatory and Legislative
IRS Releases Final Regulations on SECURE 2.0 Catch-Up Provisions
The Internal Revenue Service has issued final regulations providing guidance for employers regarding new provisions on catch-up contributions as permitted by the SECURE 2.0 Act of 2022.
Regulatory and Legislative
Retirement Plan Disaster Assistance May Be Available for Several Disasters
The Federal Emergency Management Agency issued several Major Disaster Declarations on September 11, 2025.
Regulatory and Legislative
IRS Releases 2025 Draft Instructions for Form 8889, HSA Reporting
The IRS has posted 2025 tax year draft Instructions for Form 8889, Health Savings Accounts.
Regulatory and Legislative
IRS Announces Applicable Federal Rates for September
The Internal Revenue Service has issued Revenue Ruling 2025-17 which contains the applicable federal rates for September 2025.
Regulatory and Legislative
DOL Rescinds 2021 Supplemental Statement on Alternative Assets In 401(K) Plans
The Department of Labor has rescinded a 2021 supplemental statement issued by the Biden administration that discouraged fiduciaries from considering alternative assets in 401(k) investment lineups.
Regulatory and Legislative
Illinois Amends Auto-IRA Program
Governor J.B. Pritzker has signed into law amendments to the Illinois Secure Choice program.
Regulatory and Legislative
IRS Announces Deadline Relief for West Virginia Severe Storms, Straight-line Winds, Flooding, Landslides, and Mudslides
The IRS has announced the postponement of certain tax-related deadlines for victims of West Virgina severe storms until February 26, 2026.
Regulatory and Legislative
Executive Order on Alternative Investments Issued
President Trump has issued an Executive Order aimed at increasing access to alternative investments for 401(k) and other defined contribution plans.
Regulatory and Legislative
ESOP Proposals Clear Senate HELP Committee
The Senate Health, Education, Labor and Pensions Committee unanimously advanced two bills to strengthen Employee Stock Ownership Plans.