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IRA
Regulatory and Legislative
IRS Posts 2025 Retirement Plans for Small Business Publication
The Internal Revenue Service has posted the 2025 tax year Publication 560, Retirement Plans for Small Business (SEP, SIMPLE, and Qualified Plans).
Regulatory and Legislative
DOL Releases Employee or Independent Contractor Proposal
The Department of Labor has released a proposed rule intending to update the requirements for employers to determine employee or independent contractor status under the Fair Labor Standards Act.
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
OMB Review of Trump Account Proposals Complete
The Office of Management and Budget has completed review of two proposed rules from the Department of Treasury and Internal Revenue Service pursuant to the implementation of Trump accounts under the One Big Beautiful Bill Act.
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 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.