FuturePlan ERISA Team

The United States Postal Service issued a final rule effective December 24, 2025, that highlights that a postmark does not necessarily indicate the first day that the USPS had possession of the item, but rather it is often indicative of receipt at a first processing facility. 

The Internal Revenue Service is requesting comments regarding information being collected on new Form 4547, Trump Account Election(s), and new Form 8879-TA. 

The Department of Labor has modified the Delinquent Filer Voluntary Correction Program to further facilitate and encourage voluntary compliance with ERISA’s reporting requirements. 

The Internal Revenue Service has issued a new Publication 15-B, Employer’s Tax Guide to Fringe Benefits, for use in 2026. 

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

The Internal Revenue Service has posted Instructions for Forms 1099-SA and 5498-SA.

The Pension Benefit Guaranty Corporation has released a final rule updating the table for determining expected retirement ages for participants in pension plans undergoing distress or involuntary termination. 

The Internal Revenue Service has released updated Form 5498-SA, HSA, Archer MSA, or Medicare Advantage MSA Information. 

The Federal Emergency Management Agency issued a Major Disaster Declaration on December 19, 2025, for disasters in Kansas and Montana. 

The Internal Revenue Service has posted the 2026 tax year version of Form 1042-S, Foreign Person’s U.S. Source Income Subject to Withholding.