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Defined contribution plan
Regulatory and Legislative
IRS Issues Draft 2026 Publication 1099
The Internal Revenue Service has posted a draft 2026 tax year Publication 1099, General Instructions for Certain Information Returns (Forms 1096, 1097, 1098, 1099, 3921, 3922, 5498, and W-2G).
Regulatory and Legislative
IRS Announces Applicable Federal Rates for March
The Internal Revenue Service has issued Revenue Ruling 2026-06 which contains the applicable federal rates for March 2026.
Regulatory and Legislative
IRS Announces Deadline Relief for Louisiana Storm Victims
The Internal Revenue Service has announced the postponement of certain tax-related deadlines for severe winter storms in the state of Louisiana until March 31, 2026.
Regulatory and Legislative
DOL Paper Statement Rule Clears OMB
The Office of Management and Budget has completed its review of the Department of Labor's (DOL) proposed rule titled “Requirements to Provide Paper Statements in Certain Cases-Amendments to Electronic Disclosure Safe Harbors”, pursuant to the requirements of the SECURE 2.0 Act.
Regulatory and Legislative
Trump Account Proposed Rules at OMB
The Office of Management and Budget received two proposed rules from the Department of Treasury and Internal Revenue Service pursuant to the implementation of Trump accounts under the One Big Beautiful Bill Act.
Regulatory and Legislative
IRS Posts 2025 Draft Retirement Plans for Small Business Publication
The Internal Revenue Service has posted a 2025 tax year draft Publication 560, Retirement Plans for Small Business (SEP, SIMPLE, and Qualified Plans).
Regulatory and Legislative
IRS Releases Draft Instructions for Form 5330
The Internal Revenue Service released draft Instructions for Form 5330, Return of Excise Taxes Related to Employee Benefit Plans.
Regulatory and Legislative
Retirement Plan Disaster Assistance May Be Available for Tennessee and Mississippi
The Federal Emergency Management Agency issued Major Disaster Declarations on February 6, 2026, for winter storms in Tennessee and Mississippi.
Regulatory and Legislative
IRS Posts 2025 Publication 970
The Internal Revenue Service has posted the 2025 tax year version of Publication 970, Tax Benefits for Education.
Regulatory and Legislative
IRS Posts 2025 Form 990-T Instructions
The Internal Revenue Service has posted the 2025 tax year Instructions for Form 990-T, Exempt Organization Business Income Tax Return (and Proxy Tax Under Section 6033(e)).