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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.
Regulatory and Legislative
IRS Announces Applicable Federal Rates for June
The IRS has issued Revenue Ruling 2025-12 which contains the applicable federal rates for June 2025.
Regulatory and Legislative
IRS Issues Yield Curves and Segment Rates for DB Plans
The Internal Revenue Service has issued Notice 2025-29, 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 Arkansas Storms
The Federal Emergency Management Agency issued a Major Disaster Declaration on May 8, 2025, for Arkansas severe storms and tornadoes.
Regulatory and Legislative
IRS Provides Guidance on Substitute Mortality Tables
The Internal Revenue Service has released Revenue Procedure (Rev. Proc.) 2025-21.
Regulatory and Legislative
IRS Announces Deadline Relief for Virginia Severe Winter Storms and Flooding
The IRS has announced the postponement of certain tax-related deadlines for victims of severe winter storms and flooding in Virginia until November 3, 2025.
Regulatory and Legislative
Retirement Plan Disaster Assistance May Be Available for Kentucky Storms
The Federal Emergency Management Agency issued a Major Disaster Declaration on April 24, 2025, for Kentucky severe storms.
Regulatory and Legislative
IRS Announces Deadline Relief for Tennessee Storm Victims
The IRS has announced the postponement of certain tax-related deadlines for victims of Tennessee severe storms, straight-line winds, tornadoes and flooding until November 3, 2025.