Defined contribution plan

Representative Delia Ramirez (D-IL) and several co-sponsors have introduced H.R. 7556, the Pensions for All Act. 

The Federal Emergency Management Agency issued a Major Disaster Declaration on February 18, 2026, for Louisiana severe winter storms, for the incident period of January 23 - January 27, 2026.

The Internal Revenue Service has released the 2025 Form 5500-EZ and Instructions for Form 5500-EZ.

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). 

The Internal Revenue Service has issued Revenue Ruling 2026-06 which contains the applicable federal rates for March 2026.

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. 

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.

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. 

The Internal Revenue Service has posted a 2025 tax year draft Publication 560, Retirement Plans for Small Business (SEP, SIMPLE, and Qualified Plans).

The Internal Revenue Service released draft Instructions for Form 5330, Return of Excise Taxes Related to Employee Benefit Plans.