News

The Pension Benefit Guaranty Corporation has updated its regulation on Allocation of Assets in Single-Employer Plans, which prescribes actuarial assumptions for valuing benefits under terminating single-employer plans covered by ERISA.

The Internal Revenue Service has posted 2025 draft tax year Instructions for Form 990-T, Exempt Organization Business Income Tax Return (and Proxy Tax Under Section 6033(e)). 

The Internal Revenue Services (IRS) has issued Notice 2026-13.

The Internal Revenue Service has released an updated Form 8881, Credit for Small Employer Pension Plan Startup Costs, Auto-Enrollment, and Military Spouse Participation.

H.R. 2988, the Protecting Prudent Investment of Retirement Savings Act has passed in the House of Representatives by a vote of 213-205.

The Internal Revenue Service has issued Revenue Ruling 2026-03 which contains the applicable federal rates (AFR) for February 2026.

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

The Department of Labor has submitted a proposed rule titled Fiduciary Duties in Selecting Investment Alternative to the Office of Management and Budget for review. 

The Internal Revenue Service has released the 2025 tax year Form 990-T, Exempt Organization Business Income Tax Return. 

The Internal Revenue Service has issued an updated Form 5330.