- Resources
- News Articles
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
House Proposal Includes CITs for 403(b) Provision
House Financial Services Committee Chairman French Hill (R-AR) and several committee members introduced bipartisan legislation, the Incentivizing New Ventures and Economic Strength Through Capital Formation (INVEST) Act.
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.
Regulatory and Legislative
IRS Releases Draft 2025 Instructions for Form 8606
The Internal Revenue Service has released 2025 draft Instructions for Form 8606, Nondeductible IRAs.
Regulatory and Legislative
House Bill Proposes Litigation Reform
Representative Randy Fine (R-FL) has introduced H.R. 6084, the ERISA Litigation Reform Act.
Regulatory and Legislative
IRS Releases Updated Draft Publication 15-A
The IRS released an updated draft 2026 Publication 15-A, Employer’s Supplemental Tax Guide (Supplement to Pub. 15, Employer’s Tax Guide).
Regulatory and Legislative
IRS Posts Updated Draft Instructions for Form 5329
The Internal Revenue Service has posted an updated draft 2025 Instructions for Form 5329, Additional Taxes on Qualified Plans (Including IRAs) and Other Tax-Favored Accounts.
Regulatory and Legislative
IRS Issues Yield Curves and Segment Rates for DB Plan Calculations
The Internal Revenue Service has issued Notice 2025-73, which contains updated guidance on factors used in certain defined benefit pension plan minimum funding and present value calculations.