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Defined benefit plan
Regulatory and Legislative
Deadline Relief for Saint Regis Mohawk Tribe Severe Storms and Flooding
The IRS has announced the postponement of certain tax-related deadlines for victims of severe storms and flooding in the Saint Regis Mohawk Tribe until February 3, 2025.
Regulatory and Legislative
IRS Announces Deadline Relief for Havasupai Tribe in Arizona Flooding
The IRS has announced the postponement of certain tax-related deadlines for victims of flooding in the Havasupai Tribe in Arizona.
Regulatory and Legislative
PBGC Updates Maximum Guarantee Table for 2025
The Pension Benefit Guarantee Corporation (PBGC) has updated its table titled, “Present Value of PBGC Maximum Guarantee.
Regulatory and Legislative
Retirement Plan Disaster Assistance May Be Available for Florida Hurricane Milton
The Federal Emergency Management Agency issued a Major Disaster Declaration on November 5, 2024, for Seminole Tribe of Florida Hurricane Milton.
Regulatory and Legislative
Retirement Plan Disaster Assistance May Be Available in New Mexico and South Dakota
The Federal Emergency Management Agency (FEMA) issued Major Disaster Declarations on November 1, 2024.
Regulatory and Legislative
IRS Releases 2025 Cost-of-Living Adjusted Retirement Savings Limitations
The IRS has issued Notice 2024-80, which contains the 2025 cost-of-living increases for qualified retirement plan dollar limitations on benefits and contributions under the Internal Revenue Code (IRC).
Regulatory and Legislative
IRS Announces Deadline Relief for Alaska Flooding
The IRS has announced the postponement of certain tax-related deadlines for victims of flooding in Alaska until May 1, 2025.
Regulatory and Legislative
Retirement Plan Disaster Assistance May Be Available for Virgin Islands Tropical Storm Ernesto
The Federal Emergency Management Agency issued a Major Disaster Declaration on October 25, 2024, for Virgin Islands Tropical Storm Ernesto.
Regulatory and Legislative
Retirement Plan Disaster Assistance May Be Available for North Carolina Potential Tropical Cyclone Eight
The Federal Emergency Management Agency (FEMA) issued a Major Disaster Declaration on October 19, 2024, for North Carolina Potential Tropical Cyclone Eight, for the incident period of September 16, 2024 – September 20, 2024.
Regulatory and Legislative
IRS Issues Yield Curves and Segment Rates for DB Plan Calculations
The Internal Revenue Service has issued Notice 2024-76, which contains updated guidance on factors used in certain defined benefit (DB) pension plan minimum funding and present value calculations.