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Regulatory and Legislative
IRS Releases 2026 Form W-4P
The Internal Revenue Service has issued the 2026 Form W-4P, Withholding Certificate for Periodic Pension or Annuity Payments.
Regulatory and Legislative
IRS Releases Updated Draft Instructions for HSAs and MSAs
The Internal Revenue Service has posted new draft instructions for Forms 1099-SA and 5498-SA.
Regulatory and Legislative
IRS Issues HSA Guidance Under OBBBA
The Internal Revenue Service has issued Notice 2026-05 which provides guidance on changes relating to health savings accounts enacted under the One, Big, Beautiful Bill Act.
Regulatory and Legislative
IRS Posts 2025 Form 8889 for HSA Reporting
The IRS has posted the 2025 tax year Form 8889, Health Savings Accounts.
Regulatory and Legislative
IRS Posts 2025 Form 5329 for Savings Arrangement Excise Tax Reporting
The Internal Revenue Service has posted Instructions for Instructions for Form 5329, Additional Taxes on Qualified Plans (Including IRAs) and Other Tax-Favored Accounts, for 2025.
Regulatory and Legislative
IRS Releases Form & Instructions for Form 8889, HSA Reporting
The Internal Revenue Service has posted 2025 tax year Instructions for Form 8889, Health Savings Accounts.
Regulatory and Legislative
IRS Releases Draft Form and Instructions for Establishing Trump Accounts
The Internal Revenue Service has issued a draft Form 4547, Trump Account Election(s), and accompanying draft instructions.
Regulatory and Legislative
IRS Issues 2025 Required Amendments List for Qualified and 403(b) Plans
The Internal Revenue Service released Notice 2025-60, 2025 Required Amendments List for Qualified and Section 403(b) Plans.
Regulatory and Legislative
IRS Provides Trump Account Guidance, Requests Comments
The Treasury Department and the Internal Revenue Service have released Notice 2025-68, containing initial guidance and a request for comments on the implementation of Trump accounts under IRC Section 530A.
Regulatory and Legislative
IRS Posts 2025 Form 5329
The Internal Revenue Service has posted 2025 Form 5329, Additional Taxes on Qualified Plans (Including IRAs) and Other Tax-Favored Accounts.