employer

Updated Yield Curves and Segment Rates for DB Plans

The IRS has issued Notice 2021-62, which contains updated guidance on factors used in certain defined benefit (DB) pension plan minimum funding and present value calculations.

FuturePlan ERISA Team

Retirement

Employer

IRS Posts 2021 Form 5329

The IRS has posted the 2021 tax year Form 5329, Additional Taxes on Qualified Plans (Including IRAs) and Other Tax-Favored Accounts.

FuturePlan ERISA Team

Government Savings

Forms and Publications

Retirement

Employer

Savings

Individual

IRS Announces Online Tool to Validate Form 1042-S Data

The IRS has announced the launch of a new online tool designed to assist U.S. withholding agents in complying with their reporting and withholding obligations with respect to Form 1042-S.

FuturePlan ERISA Team

Government Savings

Forms and Publications

Retirement

Employer

Savings

Individual

Updated Yield Curves and Segment Rates for DB Plans

The IRS has issued Notice 2021-60, which contains updated guidance on factors used in certain defined benefit (DB) pension plan minimum funding and present value calculations.

FuturePlan ERISA Team

Retirement

Employer

Defined Benefit Plan

Updated Yield Curves and Segment Rates for DB Plans

The IRS has issued Notice 2021-54, which contains updated guidance on factors used in certain DB pension plan minimum funding and present value calculations.

FuturePlan ERISA Team

Retirement

Employer

Defined Benefit Plan

PBGC Issues Interest Rate Assumptions for DB Plans

The PBGC has issued updated interest rate assumptions for benefit payments in terminating single-employer DB pension plans.

FuturePlan ERISA Team

Retirement

Employer

Defined Benefit Plan

Updated Yield Curves and Segment Rates for DB Plans

The IRS has issued Notice 2021-50, which contains updated guidance on factors used in certain defined benefit (DB) pension plan minimum funding and present value calculations.

FuturePlan ERISA Team

Retirement

Employer

Defined Benefit Plan

IRS Releases Updated EPCRS Guidance

The IRS has released Revenue Procedure 2021-30, which contains long-awaited guidance updating the Employee Plans Compliance Resolution System (EPCRS).

FuturePlan ERISA Team

Retirement

Employer

Individual

Savings

IRS Issues Yield Curves for DB Plan Calculations

The IRS has issued Notice 2021-44, which contains updated guidance on factors used in certain defined benefit (DB) pension plan minimum funding and present value calculations.

FuturePlan ERISA Team

Defined Benefit Plan

Employer

Retirement

Legislation Would Provide Legal Certainty Regarding ESG Factors

Last week, Senators Tina Smith and Patty Murray introduced the Financial Factors in Selecting Retirement Plan Investment Act.

FuturePlan ERISA Team

Retirement

Employer

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