Defined benefit plan

The Internal Revenue Service has issued final regulations providing guidance for employers regarding new provisions on catch-up contributions as permitted by the SECURE 2.0 Act of 2022.

The Federal Emergency Management Agency issued several Major Disaster Declarations on September 11, 2025. 

The IRS has posted 2025 tax year draft Instructions for Form 8889, Health Savings Accounts. 

The Internal Revenue Service has issued Revenue Ruling 2025-17 which contains the applicable federal rates for September 2025. 

The Internal Revenue Service has issued Notice 2025-43, which contains updated guidance on factors used in certain defined benefit pension plan minimum funding and present value calculations. 

The Pension Benefit Guarantee Corporation has issued a final rule providing minor clarifications and improvements to several miscellaneous provisions. 

The IRS has announced the postponement of certain tax-related deadlines for victims of West Virgina severe storms until February 26, 2026.

The Senate Health, Education, Labor and Pensions Committee unanimously advanced two bills to strengthen Employee Stock Ownership Plans.

Representative Vern Buchanan (R-FL) and several co-sponsors have introduced H.R. 4548, the Small Nonprofit Retirement Security Act. 

Senators Steve Daines (R-MT) and Maggie Hassan (D-NH) have introduced S. 2461, the Promotion and Expansion of Private Employee Ownership Act.