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FuturePlan ERISA Team
Regulatory and Legislative
Bill Promoting ESOP Expansion Reintroduced
Senators Steve Daines (R-MT) and Maggie Hassan (D-NH) have introduced S. 2461, the Promotion and Expansion of Private Employee Ownership Act.
Regulatory and Legislative
DOL Issues PEP RFI, Interpretive Guidance
The Department of Labor has released guidance and a public request for information titled “Pooled Employer Plans: Big Plans for Small Businesses”.
Regulatory and Legislative
ESOP Legislation Introduced
Senator Bernie Sanders (I-VT) and several Democrat sponsors have introduced S. 2458, the Employee Ownership Financing Act.
Regulatory and Legislative
Filing Relief for Natural Disasters Enacted
President Trump has signed into law the Filing Relief for Natural Disasters Act (“Act”).
Regulatory and Legislative
Retirement Plan Disaster Assistance May Be Available for Several Disasters
The Federal Emergency Management Agency issued Major Disaster Declarations on July 22, 2025, for disasters in New Mexico, Missouri, West Virginia, Kansas, Indiana, Oregon and Michigan.
Regulatory and Legislative
Pensions for All Proposed
Senator Bernie Sanders (I-VT) has released proposed legislation titled the Pensions for All Act.
Regulatory and Legislative
IRS Announces Deadline Relief for New Mexico Storms
The IRS has announced the postponement of certain tax-related deadlines for victims of New Mexico storms, flooding, and landslides until February 2, 2026.
Regulatory and Legislative
IRS Issues Uncashed Check Withholding Guidance
The IRS has issued Revenue Ruling 2025-15, offering detailed guidance on how to handle federal tax withholding and reporting when retirement plan distribution checks go uncashed and must be reissued.
Regulatory and Legislative
IRS Announces Applicable Federal Rates for August
The Internal Revenue Service has issued Revenue Ruling 2025-14 which contains the applicable federal rates (AFR) for August 2025.
Regulatory and Legislative
IRS Issues Yield Curves and Segment Rates for DB Plan Calculations
The Internal Revenue Service has issued Notice 2025-39, which contains updated guidance on factors used in certain defined benefit pension plan minimum funding and present value calculations.