FuturePlan ERISA Team

The IRS has issued Revenue Ruling 2026-1, containing the covered compensation tables for the 2026 plan year. 

The IRS has announced the postponement of certain tax-related deadlines for victims of severe storms and straight-line winds in Leech Lake Band of Ojibwe until February 2, 2026.

The Internal Revenue Service has issued the 2026 Form W-4P, Withholding Certificate for Periodic Pension or Annuity Payments. 

Effective December 10, 2025, the prime interest rate was lowered from 7.00 percent to 6.75 percent.

Senator Robert Marshall (R-KS) has introduced the Lowering Healthcare Costs for Americans Act. 

The Internal Revenue Service has posted new draft instructions for Forms 1099-SA and 5498-SA. 

Senators Mike Crapo (R-ID) and Bill Cassidy (R-LA) have released the Health Care Freedom for Patients Act.

The Internal Revenue Service has issued Notice 2026-05 which provides guidance on changes relating to health savings accounts enacted under the One, Big, Beautiful Bill Act.

The Pension Benefit Guaranty Corporation has announced that practitioners for single employer plans can now submit standard termination filings, including those with missing participants in its e-filing portal. 

Senator Rand Paul (R-KY) has introduced the Health Marketplace and Savings Accounts for All Act.