Defined contribution plan

The Pension Benefit Guarantee Corporation has determined premium rates applicable for the 2026 plan year. 

The Social Security Administration has issued the 2026 adjustments for benefits and certain other limitations that are subject to annual cost-of-living adjustment indices.

The Internal Revenue Service has issued an updated draft Form 5330, Return of Excise Taxes Related to Employee Benefit Plans. 

The Federal Emergency Management Agency issued Major Disaster Declarations on October 22, 2025, for disasters in Alaska, North Dakota, Nebraska, and the Leech Lake Band of Ojibwe. 

The Internal Revenue Service has posted draft Instructions for Form 8881, Credits for Small Employer Pension Plan Startup Costs, Contributions, Auto-Enrollment, and Military Spouse Participation. 

The Internal Revenue Service has issued Revenue Ruling 2025-21 which contains the applicable federal rates for November 2025. 

Senator Catherine Cortez Masto (D-NV) has introduced S. 2964, the Emergency Relief for Federal Contractors Act of 2025. 

The Internal Revenue Service has released 2025 Form 945, Annual Return of Withheld Federal Income Tax, and correlating instructions.

The Senate passed by unanimous consent two proposals aimed at strengthening Employee Stock Ownership Plans. 

The IRS has issued a draft 2026 Form W-4P, Withholding Certificate for Periodic Pension or Annuity Payments.