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Regulatory and Legislative
IRS Issues Yield Curves and Segment Rates for DB Plan Calculations
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.
Regulatory and Legislative
IRS Releases Draft Instructions for Form 5330
The Internal Revenue Service released draft Instructions for Form 5330, Return of Excise Taxes Related to Employee Benefit Plans.
Regulatory and Legislative
Retirement Plan Disaster Assistance May Be Available for Tennessee and Mississippi
The Federal Emergency Management Agency issued Major Disaster Declarations on February 6, 2026, for winter storms in Tennessee and Mississippi.
Regulatory and Legislative
IRS Posts 2025 Publication 970
The Internal Revenue Service has posted the 2025 tax year version of Publication 970, Tax Benefits for Education.
Regulatory and Legislative
IRS Posts 2025 Form 990-T Instructions
The Internal Revenue Service has posted the 2025 tax year Instructions for Form 990-T, Exempt Organization Business Income Tax Return (and Proxy Tax Under Section 6033(e)).
Regulatory and Legislative
IRS Announces Deadline Relief for Montana Storm Victims
The Internal Revenue Service has announced the postponement of certain tax-related deadlines for victims of severe storms and flooding in several areas of Montana until May 1, 2026.
Regulatory and Legislative
IRS Issues Updated Form and Instructions for Form 5498-ESA
The Internal Revenue Service has issued updated Form 5498-ESA, Coverdell ESA Contribution Information, and correlating instructions.
Regulatory and Legislative
Retirement Plan Disaster Assistance May Be Available for Several States
The Federal Emergency Management Agency issued Major Disaster Declarations on January 23 and January 24 for several states relative to winter storms.
Regulatory and Legislative
Home Purchase Distributions Without Penalty Proposed
Representative John McGuire (R-VA) has sponsored H.R. 7185, the Home Savings Act.
Regulatory and Legislative
IRS Extends Deadline for IRA SECURE 2.0 Amendments
The Internal Revenue Service has issued Notice 2026-09, extending the deadline to complete amendments under the SECURE 2.0 Act for individual retirement arrangements.