News

The Internal Revenue Service has posted 2025 Form 5329, Additional Taxes on Qualified Plans (Including IRAs) and Other Tax-Favored Accounts.

The Internal Revenue Service has released 2025 draft Instructions for Form 8606, Nondeductible IRAs. 

Representative Randy Fine (R-FL) has introduced H.R. 6084, the ERISA Litigation Reform Act.

The IRS released an updated draft 2026 Publication 15-A, Employer’s Supplemental Tax Guide (Supplement to Pub. 15, Employer’s Tax Guide). 

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. 

The Internal Revenue Service has issued Notice 2025-73, which contains updated guidance on factors used in certain defined benefit pension plan minimum funding and present value calculations. 

Senator Rick Scott (R-FL) has introduced S. 3264, the More Affordable Care Act. 

Representative Lloyd Doggett (D-TX) has introduced H.R. 6183, the Health Savings Account (HSA) Consumer Protection Act.

The Internal Revenue Service has released an updated 2025 tax year draft Form 990-T, Exempt Organization Business Income Tax Return. 

The Internal Revenue Service has issued Revenue Ruling 2025-24 which contains the applicable federal rates for December 2025.