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FuturePlan ERISA Team
Regulatory and Legislative
Senate Proposal Would Expand Use of HSAs
Senator Rand Paul (R-KY) has introduced the Health Marketplace and Savings Accounts for All Act.
Regulatory and Legislative
IRS Posts 2025 Form 8889 for HSA Reporting
The IRS has posted the 2025 tax year Form 8889, Health Savings Accounts.
Regulatory and Legislative
Roth Rollover Proposal Introduced in Senate
Senators John Barrasso (R-WY) and Michael Bennet (D-CO) have introduced the Retirement Rollover Flexibility Act.
Regulatory and Legislative
Proposal to Enhance PLESAs Introduced in Senate
Senators Cory Booker (D-NJ) and Todd Young (R-IN), along with Representatives Eugene Vindman (D-VA) and Glenn Thompson (R-PA) have introduced bi-cameral legislation, the Emergency Savings Enhancement Act.
Regulatory and Legislative
IRS Posts 2025 Form 5329 for Savings Arrangement Excise Tax Reporting
The Internal Revenue Service has posted Instructions for Instructions for Form 5329, Additional Taxes on Qualified Plans (Including IRAs) and Other Tax-Favored Accounts, for 2025.
Regulatory and Legislative
IRS Releases Form & Instructions for Form 8889, HSA Reporting
The Internal Revenue Service has posted 2025 tax year Instructions for Form 8889, Health Savings Accounts.
Regulatory and Legislative
IRS Releases Draft Form and Instructions for Establishing Trump Accounts
The Internal Revenue Service has issued a draft Form 4547, Trump Account Election(s), and accompanying draft instructions.
Regulatory and Legislative
IRS Issues 2025 Required Amendments List for Qualified and 403(b) Plans
The Internal Revenue Service released Notice 2025-60, 2025 Required Amendments List for Qualified and Section 403(b) Plans.
Regulatory and Legislative
House Proposal Includes CITs for 403(b) Provision
House Financial Services Committee Chairman French Hill (R-AR) and several committee members introduced bipartisan legislation, the Incentivizing New Ventures and Economic Strength Through Capital Formation (INVEST) Act.
Regulatory and Legislative
IRS Provides Trump Account Guidance, Requests Comments
The Treasury Department and the Internal Revenue Service have released Notice 2025-68, containing initial guidance and a request for comments on the implementation of Trump accounts under IRC Section 530A.