Defined benefit plan

The Pension Benefit Guarantee Corporation (PBGC) has updated its table titled, “Present Value of PBGC Maximum Guarantee.”

The IRS has announced the postponement of certain tax-related deadlines for victims of Typhoon Halong until May 1, 2026.

The Internal Revenue Service has announced the postponement of certain tax-related deadlines for North Dakota and South Dakota victims of severe storms and flooding.

Effective October 29, 2025, the prime interest rate was lowered from 7.25 percent to 7.00 percent.

The Pension Benefit Guarantee Corporation has determined premium rates applicable for the 2026 plan year. 

The Social Security Administration has issued the 2026 adjustments for benefits and certain other limitations that are subject to annual cost-of-living adjustment indices.

The Internal Revenue Service has issued an updated draft Form 5330, Return of Excise Taxes Related to Employee Benefit Plans. 

The Internal Revenue Service has issued Revenue Ruling 2025-21 which contains the applicable federal rates for November 2025. 

Senator Catherine Cortez Masto (D-NV) has introduced S. 2964, the Emergency Relief for Federal Contractors Act of 2025. 

The Internal Revenue Service has released 2025 Form 945, Annual Return of Withheld Federal Income Tax, and correlating instructions.