The Internal Revenue Service has released a December 2025 version of Form 8915-F, Qualified Disaster Retirement Plan Distributions and Repayments.

The Federal Emergency Management Agency issued a Major Disaster Declaration on December 12, 2025, for Washington severe storms.

The IRS has released 2025 Form 8606, Nondeductible IRAs. 

President Trump has issued an Executive Order (EO) Protecting American Investors from Foreign-Owned and Politically Motivated Proxy Advisors. 

The House of Representatives has passed the Incentivizing New Ventures and Economic Strength Through Capital Formation (INVEST) Act by a vote of 302 to 123. 

The IRS has announced the postponement of certain tax-related deadlines for victims of severe storms and straight-line winds in Leech Lake Band of Ojibwe until February 2, 2026.

The Internal Revenue Service has issued the 2026 Form W-4P, Withholding Certificate for Periodic Pension or Annuity Payments. 

Effective December 10, 2025, the prime interest rate was lowered from 7.00 percent to 6.75 percent.

The Pension Benefit Guaranty Corporation has announced that practitioners for single employer plans can now submit standard termination filings, including those with missing participants in its e-filing portal. 

Senators John Barrasso (R-WY) and Michael Bennet (D-CO) have introduced the Retirement Rollover Flexibility Act.