retirement

Updated Yield Curves and Segment Rates for DB Plans

The IRS has issued Notice 2021-54, which contains updated guidance on factors used in certain DB pension plan minimum funding and present value calculations.

FuturePlan ERISA Team

Retirement

Employer

Defined Benefit Plan

PBGC Issues Interest Rate Assumptions for DB Plans

The PBGC has issued updated interest rate assumptions for benefit payments in terminating single-employer DB pension plans.

FuturePlan ERISA Team

Retirement

Employer

Defined Benefit Plan

Updated Yield Curves and Segment Rates for DB Plans

The IRS has issued Notice 2021-50, which contains updated guidance on factors used in certain defined benefit (DB) pension plan minimum funding and present value calculations.

FuturePlan ERISA Team

Retirement

Employer

Defined Benefit Plan

IRS Releases Updated EPCRS Guidance

The IRS has released Revenue Procedure 2021-30, which contains long-awaited guidance updating the Employee Plans Compliance Resolution System (EPCRS).

FuturePlan ERISA Team

Retirement

Employer

Individual

Savings

IRS Issues Yield Curves for DB Plan Calculations

The IRS has issued Notice 2021-44, which contains updated guidance on factors used in certain defined benefit (DB) pension plan minimum funding and present value calculations.

FuturePlan ERISA Team

Defined Benefit Plan

Employer

Retirement

Legislation Would Provide Legal Certainty Regarding ESG Factors

Last week, Senators Tina Smith and Patty Murray introduced the Financial Factors in Selecting Retirement Plan Investment Act.

FuturePlan ERISA Team

Retirement

Employer

Updated Yield Curves and Segment Rates for DB Plans

The IRS has issued Notice 2021-27, which contains updated guidance on factors used in certain defined benefit pension plan minimum funding and present value calculations.

FuturePlan ERISA Team

Retirement

Employer

Defined Benefit Plan

IRS Sets 2021 Retirement Plan Compliance Priorities

The IRS’ Tax Exempt and Government Entities Compliance Governance Board has approved the following to be prioritized and resourced, primarily through examination.

FuturePlan ERISA Team

Retirement

Employer

Updated Yield Curves and Segment Rates for DB Plan Calculations

The IRS has issued Notice 2021-22, which contains updated guidance on factors used in certain defined benefit pension plan minimum funding and present value calculations. 

FuturePlan ERISA Team

Defined Benefit Plan

Retirement

Employer

IRS Posts Small Business Retirement Plan Publication

The IRS has posted the 2020 tax year version of Publication 560, Retirement Plans for Small Business (SEP, SIMPLE, and Qualified Plans). 

FuturePlan ERISA Team

Forms and Publications

IRS

Retirement

Employer

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