IRS Announces Applicable Federal Rates for February
The IRS has issued Revenue Ruling 2025-05, which contains the applicable federal rates (AFR) for February 2025.
Retirement Plan Disaster Assistance May Be Available for Alaska
The Federal Emergency Management Agency issued a Major Disaster Declaration on January 15, 2025, for Alaska severe storm and flooding.
IRS Issues Yield Curves and Segment Rates for DB Plan Calculations
The Internal Revenue Service has issued Notice 2025-13, which contains updated guidance on factors used in certain defined benefit pension plan minimum funding and present value calculations.
IRS Issues Proposed Rule Under IRC 162(m)
The Internal Revenue Service has issued a proposed rule under IRC Sec.162(m) to identify “covered employees” and nondeductible compensation.
IRS Announces Deadline Relief for California Wildfires
The IRS has announced the postponement of certain tax-related deadlines for victims of California affected by wildfires and straight-line winds until October 15, 2025.
Retirement Plan Disaster Assistance May Be Available for South Carolina and Alaska
The Federal Emergency Management Agency issued a Major Disaster Declaration on January 10, 2025, for South Carolina severe storms and flooding and Alaska severe storms and flooding.
ERISA Insights - IRS Releases Proposed Rule for Automatic Enrollment Provisions Under SECURE 2.0
The Internal Revenue Service has released proposed automatic enrollment regulations that apply to certain retirement plans as provided by Sections 101 and 341 of the SECURE 2.0 Act of 2022.
ERISA Insights - IRS Releases Proposed Rule for Catch-Up Contribution Provisions Under SECURE 2.0
The Internal Revenue Service has released proposed catch-up regulations that apply to certain retirement plans as provided by Sections 109, 117, and 603 of the SECURE 2.0 Act of 2022.
Retirement Plan Disaster Assistance May Be Available for California
The Federal Emergency Management Agency issued a Major Disaster Declaration on January 8, 2025, for California wildfires and straight-line winds.
Retirement Plan Disaster Assistance May Be Available for Missouri, Oregon, Alaska
The Federal Emergency Management Agency issued a Major Disaster Declaration on January 1, 2025, for the following disasters for the period indicated.
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