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IRA
Regulatory and Legislative
IRS Issues Updated Form and Instructions for Form 5498-ESA
The Internal Revenue Service has issued updated Form 5498-ESA, Coverdell ESA Contribution Information, and correlating instructions.
Regulatory and Legislative
Retirement Plan Disaster Assistance May Be Available for Several States
The Federal Emergency Management Agency issued Major Disaster Declarations on January 23 and January 24 for several states relative to winter storms.
Regulatory and Legislative
Home Purchase Distributions Without Penalty Proposed
Representative John McGuire (R-VA) has sponsored H.R. 7185, the Home Savings Act.
Regulatory and Legislative
IRS Extends Deadline for IRA SECURE 2.0 Amendments
The Internal Revenue Service has issued Notice 2026-09, extending the deadline to complete amendments under the SECURE 2.0 Act for individual retirement arrangements.
Regulatory and Legislative
IRS Posts 2025 Publication 590-B
The Internal Revenue Service has released the 2025 tax year Publications 590-B, Distributions from Individual Retirement Arrangements.
Regulatory and Legislative
IRS Posts 2025 Draft Form 990-T Instructions
The Internal Revenue Service has posted 2025 draft tax year Instructions for Form 990-T, Exempt Organization Business Income Tax Return (and Proxy Tax Under Section 6033(e)).
Regulatory and Legislative
IRS Announces Applicable Federal Rates for February
The Internal Revenue Service has issued Revenue Ruling 2026-03 which contains the applicable federal rates (AFR) for February 2026.
Regulatory and Legislative
IRS Updates Draft 2025 Publication 590-A
The Internal Revenue Service has released an updated draft 2025 tax year Publication 590-A, Contributions to Individual Retirement Arrangements (IRAs).
Regulatory and Legislative
IRS Releases 2025 Form 990-T
The Internal Revenue Service has released the 2025 tax year Form 990-T, Exempt Organization Business Income Tax Return.
Regulatory and Legislative
IRS Releases Form 5330, for Payment and Reporting of Employee Benefit Plan Excise Taxes
The Internal Revenue Service has issued an updated Form 5330.