Defined benefit plan

The Internal Revenue Service has issued a draft Form 4547, Trump Account Election(s), and accompanying draft instructions. 

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

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

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. 

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. 

The Internal Revenue Service has announced the postponement of certain tax-related deadlines for victims of severe storms, straight-line winds, tornadoes, and flooding in multiple counties Missouri until March 30, 2026. 

The IRS has issued Notice 2025-67, which contains the 2026 cost-of-living increases for qualified retirement plan dollar limitations on benefits and contributions under the Internal Revenue Code.

The IRS has finalized the 2025 Form 8880, Credit for Qualified Retirement Savings Contributions. 

The IRS has posted another draft 2025 Form 8880, Credit for Qualified Retirement Savings Contributions.