Defined benefit plan

The Internal Revenue Services (IRS) has issued Notice 2026-13.

The Internal Revenue Service has released an updated Form 8881, Credit for Small Employer Pension Plan Startup Costs, Auto-Enrollment, and Military Spouse Participation.

H.R. 2988, the Protecting Prudent Investment of Retirement Savings Act has passed in the House of Representatives by a vote of 213-205.

The Internal Revenue Service has issued Revenue Ruling 2026-03 which contains the applicable federal rates (AFR) for February 2026.

The Department of Labor has submitted a proposed rule titled Fiduciary Duties in Selecting Investment Alternative to the Office of Management and Budget for review. 

The Internal Revenue Service has issued an updated Form 5330. 

The Internal Revenue Service has issued Notice 2026-12, which contains updated guidance on factors used in certain defined benefit pension plan minimum funding and present value calculations. 

The Internal Revenue Service has released an updated Form 8881, Credits for Small Employer Pension Plan Startup Costs, Contributions, Auto-Enrollment, and Military Spouse Participation. 

The Internal Revenue Service has issued Revenue Procedure 2026-4, which includes updates to determination letter submission procedures and user fees associated with Employee Plans Rulings and Agreements.

The United States Postal Service issued a final rule effective December 24, 2025, that highlights that a postmark does not necessarily indicate the first day that the USPS had possession of the item, but rather it is often indicative of receipt at a first processing facility.