FuturePlan ERISA Team

The Pension Benefit Guarantee Corporation (PBGC) has updated its table titled, “Present Value of PBGC Maximum Guarantee.”

The IRS has announced the postponement of certain tax-related deadlines for victims of Typhoon Halong until May 1, 2026.

The Internal Revenue Service has released a draft 2025 tax year Publication 590-A, Contributions to Individual Retirement Arrangements (IRAs).

The Internal Revenue Service has announced the postponement of certain tax-related deadlines for North Dakota and South Dakota victims of severe storms and flooding.

Effective October 29, 2025, the prime interest rate was lowered from 7.25 percent to 7.00 percent.

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.