- Resources
- Defined benefit plan
Defined benefit plan
Regulatory and Legislative
DOL Sends PEP Item to OMB
The Department of Labor has released a prerule item titled “Pooled Employer Plans” (PEPs) to the Office of Management and Budget for review.
Regulatory and Legislative
IRS Posts Draft Form 4972, Used to Claim Special Tax Treatment for Employer Plan Distributions
The IRS has posted 2025 tax year draft Form 4972.
Regulatory and Legislative
PBGC Updates Interest Assumptions for Valuing Benefits for Third Quarter 2025
These interest assumptions are used for valuing benefits under terminating single-employer plans.
Regulatory and Legislative
IRS Announces Deadline Relief for Missouri Storms
The IRS has announced the postponement of certain tax-related deadlines for victims of severe storms, straight-line winds, tornadoes, and flooding in Missouri.
Regulatory and Legislative
Kies Confirmed as Assistant Secretary for Tax Policy
The Senate voted to approve the nomination of Ken Kies as the assistant secretary for tax policy at the Treasury by a vote of 53-45.
Regulatory and Legislative
IRS Announces Applicable Federal Rates for July
The IRS has issued Revenue Ruling 2025-13 which contains the applicable federal rates (AFR) for July 2025.
Regulatory and Legislative
IRS Issues Yield Curves and Segment Rates for DB Plans
The Internal Revenue Service has issued Notice 2025-35, which contains updated guidance on factors used in certain defined benefit pension plan minimum funding and present value calculations.
Regulatory and Legislative
Retirement Plan Disaster Assistance May Be Available for Mississippi, Missouri, Oklahoma, and Texas
The IRS may also issue relief related to this disaster for certain tax-related deadlines.
Regulatory and Legislative
IRS Announces Applicable Federal Rates for June
The IRS has issued Revenue Ruling 2025-12 which contains the applicable federal rates for June 2025.
Regulatory and Legislative
IRS Issues Yield Curves and Segment Rates for DB Plans
The Internal Revenue Service has issued Notice 2025-29, which contains updated guidance on factors used in certain defined benefit pension plan minimum funding and present value calculations.