Defined benefit plan

The IRS has announced the postponement of certain tax-related deadlines for victims of Wisconsin severe storms, straight-line winds, flooding, and mudslides until February 2, 2026. 

The House Education and Workforce Committee has advanced several retirement bills following a markup. 

The IRS has released a draft 2026 Form W-4R, Withholding Certificate for Nonperiodic Payments and Eligible Rollover Distributions.

Effective September 17, 2025, the prime interest rate decreased to 7.25 percent. 

The Internal Revenue Service has issued Revenue Ruling 2025-19 which contains the applicable federal rates for October 2025. 

The Internal Revenue Service has issued Notice 2025-47, which contains updated guidance on factors used in certain defined benefit pension plan minimum funding and present value calculations. 

The Internal Revenue Service has issued final regulations providing guidance for employers regarding new provisions on catch-up contributions as permitted by the SECURE 2.0 Act of 2022.

The Federal Emergency Management Agency issued several Major Disaster Declarations on September 11, 2025. 

The IRS has posted 2025 tax year draft Instructions for Form 8889, Health Savings Accounts. 

The Internal Revenue Service has issued Revenue Ruling 2025-17 which contains the applicable federal rates for September 2025.