- Resources
- Defined benefit plan
Defined benefit plan
Regulatory and Legislative
IRS Announces Deadline Relief for Post-Tropical Storm Helene in West Virginia
The IRS has announced the postponement of certain tax-related deadlines for victims of Post-Tropical Storm Helene in West Virginia until May 1, 2025.
Regulatory and Legislative
Retirement Spotlight - IRS Releases Final Regulations on Tax Withholding Requirements
These regulations address a payor’s obligation to withhold income taxes when those payments or distributions are made to payees outside of the United States.
Regulatory and Legislative
IRS Issues Yield Curve and Segment Rates for DB Plan Calculations
The Internal Revenue Service has issued Notice 2025-1, which contains updated guidance on factors used in certain defined benefit pension plan minimum funding and present value calculations.
Regulatory and Legislative
IRS Announces Applicable Federal Rates for January
The IRS has issued Revenue Ruling 2025-1, which contains the applicable federal rates (AFR) for January 2025.
Regulatory and Legislative
Retirement Plan Disaster Assistance May Be Available for West Virginia Post-tropical Storm Helene
The Federal Emergency Management Agency issued a Major Disaster Declaration on December 9, 2024, for West Virginia Post-tropical Storm Helene.
Regulatory and Legislative
IRS Releases Interim Guidance on Inadvertent Benefit Overpayments
The Internal Revenue Service recently issued Notice 2024-77, providing interim guidance on the treatment of “inadvertent benefit overpayments” from defined benefit and defined contribution plans as provided by Section 301 of the SECURE 2.0 Act of 2022.
Regulatory and Legislative
Retirement Plan Disaster Assistance May Be Available for Kentucky and Washington
The Federal Emergency Management Agency (FEMA) issued Major Disaster Declarations on November 26, 2024.
Regulatory and Legislative
Retirement Plan Disaster Assistance May Be Available for Puerto Rico
The Federal Emergency Management Agency (FEMA) issued a Major Disaster Declaration on November 27, 2024.
Regulatory and Legislative
IRS Announces Deadline Relief for Montana Storms
The IRS has announced the postponement of certain tax-related deadlines for victims of severe storms and straight-line winds in the Crow Tribe of Montana.
Regulatory and Legislative
DOL Announces Start of the Lost and Found Information Collection
The Department of Labor has announced the start of a voluntary information collection to establish and maintain the Retirement Savings Lost and Found database.