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Regulatory and Legislative
IRS Announces Deadline Relief for Texas Storms and Flooding
The IRS has announced the postponement of certain tax-related deadlines for victims of severe storms, straight-line winds, and flooding in Texas until February 2, 2026.
Regulatory and Legislative
IRS Posts Draft 2025 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
Retirement Plan Disaster Assistance May Be Available for Texas Storms and Flooding
The Federal Emergency Management Agency (FEMA) issued a Major Disaster Declaration on July 6, 2025.
Regulatory and Legislative
IRS Posts Draft Form 4972, Used to Claim Special Tax Treatment for Employer Plan Distributions
The IRS has posted 2025 tax year draft Form 4972.
Regulatory and Legislative
IRS Announces Deadline Relief for Missouri Storms
The IRS has announced the postponement of certain tax-related deadlines for victims of severe storms, straight-line winds, tornadoes, and flooding in Missouri.
Regulatory and Legislative
Kies Confirmed as Assistant Secretary for Tax Policy
The Senate voted to approve the nomination of Ken Kies as the assistant secretary for tax policy at the Treasury by a vote of 53-45.
Regulatory and Legislative
Retirement Plan Disaster Assistance May Be Available for Tennessee Storms
The Federal Emergency Management Agency issued a Major Disaster Declaration on June 19, 2025, for Tennessee severe storms.
Regulatory and Legislative
IRS Announces Applicable Federal Rates for July
The IRS has issued Revenue Ruling 2025-13 which contains the applicable federal rates (AFR) for July 2025.
Regulatory and Legislative
IRS Issues Yield Curves and Segment Rates for DB Plans
The Internal Revenue Service has issued Notice 2025-35, which contains updated guidance on factors used in certain defined benefit pension plan minimum funding and present value calculations.
Regulatory and Legislative
Retirement Plan Disaster Assistance May Be Available for Mississippi, Missouri, Oklahoma, and Texas
The IRS may also issue relief related to this disaster for certain tax-related deadlines.