IRS

Regulatory and Legislative

IRS Releases 2025 Draft Instructions for Form 8889, HSA Reporting

The IRS has posted 2025 tax year draft Instructions for Form 8889, Health Savings Accounts. 

August 25 2025

Regulatory and Legislative

IRS Announces Applicable Federal Rates for September

The Internal Revenue Service has issued Revenue Ruling 2025-17 which contains the applicable federal rates for September 2025. 

August 19 2025

Regulatory and Legislative

IRS Issues Yield Curves and Segment Rates for DB Plan Calculations

The Internal Revenue Service has issued Notice 2025-43, which contains updated guidance on factors used in certain defined benefit pension plan minimum funding and present value calculations. 

August 19 2025

Regulatory and Legislative

IRS Announces Deadline Relief for West Virginia Severe Storms, Straight-line Winds, Flooding, Landslides, and Mudslides

The IRS has announced the postponement of certain tax-related deadlines for victims of West Virgina severe storms until February 26, 2026.

August 11 2025

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. 

July 23 2025

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. 

July 18 2025

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.

July 17 2025

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. 

July 16 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. 

July 16 2025

Regulatory and Legislative

IRS Publishes 2026 Mortality Tables for DB Plans

The Internal Revenue Service has released Notice 2025-40, updating the static mortality tables for defined benefit plans for 2026. 

July 16 2025
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