IRA

The Internal Revenue Service has posted a draft 2026 tax year Form 5498, IRA Contribution Information.

The Internal Revenue Service has issued a draft Form 5498-TA, Trump Account Contribution Information, which will be used by trustees to report tax year contributions to Trump accounts. 

The Internal Revenue Service has issued two coordinated proposed regulations that begin to define how Trump accounts will operate.

The Department of Labor has released a proposed rule, “Fiduciary Duties In Selecting Designated Investment Alternatives”.

The Department of Labor has issued a proposed rule amending the electronic delivery regulations for certain retirement plan documents to align with new requirements established under the SECURE 2.0 Act. 

The U.S. Department of Labor’s Employee Benefits Security Administration has removed the Biden-era 2024 final rule, “Retirement Security Rule: Definition of an Investment Advice Fiduciary,” from the Code of Federal Regulations.

The Internal Revenue Service has issued Revenue Ruling 2026-07 which contains the applicable federal rates for April 2026. 

Senator Rick Scott (R-FL) has introduced S. 4026, the American Dream Accounts Act.

The Internal Revenue Service has issued Publication 515, Withholding of Tax on Nonresident Aliens and Foreign Entities to be used for tax year 2026.

Nearly 83 million Americans lack workplace retirement savings coverage.