PBGC Special Financial Assistance for Multiemployer Plans Final Rule Released
The PBGC has released a final rule outlining terms for underfunded multiemployer plans seeking special financial assistance (SFA) under the ARP Act of 2021.
Updated Yield Curves and Segment Rates for DB Plans
The IRS has issued Notice 2022-9, which contains updated guidance on factors used in certain defined benefit (DB) pension plan minimum funding and present value calculations.
PBGC Issues Filing Instructions for 2022 Plan Years
The Department of Labor’s PBGC has issued the 2022 plan year version of its Comprehensive Premium Filing Instructions.
IRS Updates Determination Letter and VCP Submission Information
The IRS has issued Revenue Procedure (Rev. Proc.) 2022-4, which updates guidance on determination letter and Voluntary Correction Program (VCP) submission procedures.
IRS Re-Releases 2021 Form W-4P
The IRS has re-released the 2021 Form W-4P, Withholding Certificate for Pension or Annuity Payments.
IRS Provides 2022 Covered Compensation Tables Used in DB Plans
The IRS has issued Revenue Ruling 2022-2, containing the covered compensation tables for the 2022 plan year.
IRS Posts Updated Form 8950 for VCP Applications
The IRS has posted a 2022-dated version of Instructions for Form 8950, Application for Voluntary Correction Program (VCP) under the Employee Plans Compliance Resolution System (EPCRS).
IRS Issues Updated Draft Forms W-4P and W-4R
The IRS has issued new drafts of the 2022 Form W-4P, Withholding Certificate for Periodic Pension or Annuity Payments, and the 2022 Form W-4R, Withholding Certificate for Nonperiodic Payments and Eligible Rollover Distributions.
IRS Posts 2021 Instructions for Form 5330
The IRS has issued the 2021 version of detailed Instructions for Form 5330, Return of Excise Taxes Related to Employee Benefit Plans.
IRS Posts 2022 Instructions for Form 1042-S
The IRS has posted the 2022 tax year detailed Instructions for Form 1042-S, Foreign Person’s U.S. Source Income Subject to Withholding.
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