Updated Yield Curves and Segment Rates for DB Plans
The IRS has issued Notice 2022-40, which contains updated guidance on factors used in certain defined benefit (DB) pension plan minimum funding and present value calculations.
DOL Releases Interpretive Bulletin on Auditor Independence
The Department of Labor (DOL) has released Interpretive Bulletin 2022-01 (IB) relating to independence requirements for accountants who audit employee benefit plans.
IRS Issues Updates for DB Plan Calculations
The IRS has issued Notice 2022-35, which contains updated guidance on factors used in certain defined benefit (DB) pension plan minimum funding and present value calculations.
DOL Guidance on Employee Benefit Plan Audit Independence
The Office of Management and Budget has received a final rule from the Department of Labor (DOL) titled, “Interpretive Bulletin Relating to the Independence of Employee Benefit Plan Accounts.”
Updated Yield Curves and Segment Rates for DB Plans
The IRS has issued Notice 2022-32, which contains updated guidance on factors used in certain defined benefit (DB) pension plan minimum funding and present value calculations.
IRS Releases Additional Guidance on Special Financial Assistance
The IRS has released Revenue Ruling 2022-13 on the applicability of Internal Revenue Code (IRC) Section 432(b)(7) following a merger involving a multiemployer DB plan that has received special financial assistance.
Updated Yield Curves and Segment Rates for DB Plans
The IRS has issued Notice 2022-29, which contains updated guidance on factors used in certain defined benefit (DB) pension plan minimum funding and present value calculations.
Senate Committee Releases Retirement Bill Discussion Draft
The RISE & SHINE Act shares some similarities to, and builds upon the Securing a Strong Retirement Act bill that passed the House in March.
Updated Yield Curves and Segment Rates for DB Plans
The IRS has issued Notice 2022-25, which contains updated guidance on factors used in certain defined benefit (DB) pension plan minimum funding and present value calculations.
Final Form 5500 Revisions Guidance Issued
The DOL’s EBSA, IRS, and the PBGC have released final forms revisions to the Form 5500 and Form 5500-SF.
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