Defined benefit plan

The Internal Revenue Service has released the 2026 tax year Form W-4R, Withholding Certificate for Nonperiodic Payments and Eligible Rollover Distributions. 

The Internal Revenue Service has issued Revenue Ruling 2026-02 which contains the applicable federal rates for January 2026. 

The Department of Labor’s Employee Benefits Security Administration, the Internal Revenue Service, and the Pension Benefit Guaranty Corporation jointly released the 2025 Form 5500, the 2025 Form 5500-SF, and their respective instructions and schedules. 

The Internal Revenue Service has released a December 2025 version of Form 8915-F, Qualified Disaster Retirement Plan Distributions and Repayments.

The Federal Emergency Management Agency issued a Major Disaster Declaration on December 12, 2025, for Washington severe storms.

President Trump has issued an Executive Order (EO) Protecting American Investors from Foreign-Owned and Politically Motivated Proxy Advisors. 

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.