Defined contribution plan

The Internal Revenue Service (IRS) has released draft Instructions for Form 8915-F, Qualified Disaster Retirement Plan Distributions and Repayments.

The Senate has confirmed Daniel Aronowitz as Assistant Secretary of Labor for the Employee Benefits Security Administration.

The IRS has announced the postponement of certain tax-related deadlines for victims of Wisconsin severe storms, straight-line winds, flooding, and mudslides until February 2, 2026. 

The House Education and Workforce Committee has advanced several retirement bills following a markup. 

The IRS has released a draft 2026 Form W-4R, Withholding Certificate for Nonperiodic Payments and Eligible Rollover Distributions.

Effective September 17, 2025, the prime interest rate decreased to 7.25 percent. 

The Internal Revenue Service has issued Revenue Ruling 2025-19 which contains the applicable federal rates for October 2025. 

The Internal Revenue Service has issued final regulations providing guidance for employers regarding new provisions on catch-up contributions as permitted by the SECURE 2.0 Act of 2022.

The Federal Emergency Management Agency issued several Major Disaster Declarations on September 11, 2025. 

The IRS has posted 2025 tax year draft Instructions for Form 8889, Health Savings Accounts.