Defined benefit plan

The IRS has announced the postponement of certain tax-related deadlines for victims of West Virginia severe storms, straight-lined winds, flooding, landslides and mudslides until November 3, 2025. 

The IRS has issued Revenue Ruling 2025-08 which contains the applicable federal rates for April 2025. 

Senators Tammy Baldwin (D-WI), and Patty Murray (D-WA) along with several other co-sponsors have reintroduced the Women's Retirement Protection Act in the Senate. 

The Internal Revenue Service has issued Notice 2025-17, which contains updated guidance on factors used in certain defined benefit pension plan minimum funding and present value calculations. 

The Federal Emergency Management Agency issued a Major Disaster Declaration on February 26, 2025, for West Virginia severe storm, straight-line winds, flooding, landslides and mudslides.

The Federal Emergency Management Agency (FEMA) issued a Major Disaster Declaration on February 24, 2025.

The IRS has announced the postponement of certain tax-related deadlines for victims of Kentucky severe storms, straight-line winds, flooding, and landslides until November 3, 2025.

Senator Catherine Cortez Masto along with several cosponsors has introduced S. 132, the Filing Relief for Natural Disasters Act. 

The IRS has issued Revenue Ruling 2025-06 which contains the applicable federal rates (AFR) for March 2025. 

The Internal Revenue Service (IRS) has issued Notice 2025-14, which contains updated guidance on factors used in certain defined benefit (DB) pension plan minimum funding and present value calculations.