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- FuturePlan ERISA Team
FuturePlan ERISA Team
Regulatory and Legislative
IRS Announces Applicable Federal Rates for October
The Internal Revenue Service has issued Revenue Ruling 2025-19 which contains the applicable federal rates for October 2025.
Regulatory and Legislative
IRS Issues Yield Curves and Segment Rates for DB Plan Calculations
The Internal Revenue Service has issued Notice 2025-47, which contains updated guidance on factors used in certain defined benefit pension plan minimum funding and present value calculations.
Regulatory and Legislative
Proposal Allowing Unclaimed Retirement Distribution Transfers to State Unclaimed Property Programs Introduced
Representatives Ron Estes (R-KS), and Seth Magaziner (D-RI), have introduced H.R. 5325, the Unclaimed Retirement Rescue Plan.
Regulatory and Legislative
IRS Releases Final Regulations on SECURE 2.0 Catch-Up Provisions
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.
Regulatory and Legislative
Retirement Plan Disaster Assistance May Be Available for Several Disasters
The Federal Emergency Management Agency issued several Major Disaster Declarations on September 11, 2025.
Regulatory and Legislative
ESOP Proposal Introduced in House
Representative Rick Allen (R-GA) has introduced the Retire through Ownership Act.
Regulatory and Legislative
IRS Posts Updated Draft 2025 “Saver’s Credit” Form
The Internal Revenue Service has posted a revised draft 2025 Form 8880, Credit for Qualified Retirement Savings Contributions.
Regulatory and Legislative
IRS Releases Updated Draft 2025 Form 990-T
The Internal Revenue Service has released an updated 2025 tax year draft Form 990-T, Exempt Organization Business Income Tax Return.
Regulatory and Legislative
IRS Releases Draft Publication 575
The Internal Revenue Service has released the draft 2025 tax-year Publication 575, Pension and Annuity Income.
Regulatory and Legislative
IRS Releases Draft 2026 Tax Year Form 5498
The IRS has posted a draft 2026 tax year Form 5498, IRA Contribution Information.