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Regulatory and Legislative
IRS Announces Deadline Relief for New Mexico Storms
The IRS has announced the postponement of certain tax-related deadlines for victims of New Mexico storms, flooding, and landslides until February 2, 2026.
Regulatory and Legislative
IRS Issues Uncashed Check Withholding Guidance
The IRS has issued Revenue Ruling 2025-15, offering detailed guidance on how to handle federal tax withholding and reporting when retirement plan distribution checks go uncashed and must be reissued.
Regulatory and Legislative
IRS Announces Applicable Federal Rates for August
The Internal Revenue Service has issued Revenue Ruling 2025-14 which contains the applicable federal rates (AFR) for August 2025.
Regulatory and Legislative
IRS Issues Yield Curves and Segment Rates for DB Plan Calculations
The Internal Revenue Service has issued Notice 2025-39, which contains updated guidance on factors used in certain defined benefit pension plan minimum funding and present value calculations.
Regulatory and Legislative
IRS Publishes 2026 Mortality Tables for DB Plans
The Internal Revenue Service has released Notice 2025-40, updating the static mortality tables for defined benefit plans for 2026.
Regulatory and Legislative
IRS Announces Deadline Relief for Texas Storms and Flooding
The IRS has announced the postponement of certain tax-related deadlines for victims of severe storms, straight-line winds, and flooding in Texas until February 2, 2026.
Regulatory and Legislative
IRS Posts Draft 2025 Instructions for Form 5329
The Internal Revenue Service has posted an updated draft 2025 Instructions for Form 5329, Additional Taxes on Qualified Plans (Including IRAs) and Other Tax-Favored Accounts.
Regulatory and Legislative
Retirement Plan Disaster Assistance May Be Available for Texas Storms and Flooding
The Federal Emergency Management Agency (FEMA) issued a Major Disaster Declaration on July 6, 2025.
Regulatory and Legislative
IRS Posts Draft Form 4972, Used to Claim Special Tax Treatment for Employer Plan Distributions
The IRS has posted 2025 tax year draft Form 4972.
Regulatory and Legislative
IRS Announces Deadline Relief for Missouri Storms
The IRS has announced the postponement of certain tax-related deadlines for victims of severe storms, straight-line winds, tornadoes, and flooding in Missouri.