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Regulatory and Legislative
IRS Posts Draft Form 5498-SA for HSA, MSA Reporting
The Internal Revenue Service has released a draft Form 5498-SA, HSA, Archer MSA, or Medicare Advantage MSA Information.
Regulatory and Legislative
IRS Announces Deadline Relief for Wisconsin Severe Storms
The IRS has announced the postponement of certain tax-related deadlines for victims of Wisconsin severe storms, straight-line winds, flooding, and mudslides until February 2, 2026.
Regulatory and Legislative
IRS Releases Draft 2026 Form W-4R
The IRS has released a draft 2026 Form W-4R, Withholding Certificate for Nonperiodic Payments and Eligible Rollover Distributions.
Regulatory and Legislative
IRS Announces Applicable Federal Rates for October
The Internal Revenue Service has issued Revenue Ruling 2025-19 which contains the applicable federal rates for October 2025.
Regulatory and Legislative
IRS Issues Yield Curves and Segment Rates for DB Plan Calculations
The Internal Revenue Service has issued Notice 2025-47, which contains updated guidance on factors used in certain defined benefit pension plan minimum funding and present value calculations.
Regulatory and Legislative
IRS Releases Final Regulations on SECURE 2.0 Catch-Up Provisions
The Internal Revenue Service has issued final regulations providing guidance for employers regarding new provisions on catch-up contributions as permitted by the SECURE 2.0 Act of 2022.
Regulatory and Legislative
Retirement Plan Disaster Assistance May Be Available for Several Disasters
The Federal Emergency Management Agency issued several Major Disaster Declarations on September 11, 2025.
Regulatory and Legislative
IRS Posts Updated Draft 2025 “Saver’s Credit” Form
The Internal Revenue Service has posted a revised draft 2025 Form 8880, Credit for Qualified Retirement Savings Contributions.
Regulatory and Legislative
IRS Releases Updated Draft 2025 Form 990-T
The Internal Revenue Service has released an updated 2025 tax year draft Form 990-T, Exempt Organization Business Income Tax Return.
Regulatory and Legislative
IRS Releases Draft Publication 575
The Internal Revenue Service has released the draft 2025 tax-year Publication 575, Pension and Annuity Income.