IRS Guidance

The Internal Revenue Service has issued Notice 2026-09, extending the deadline to complete amendments under the SECURE 2.0 Act for individual retirement arrangements.

The Internal Revenue Services (IRS) has issued Notice 2026-13.

The Internal Revenue Service has issued Revenue Procedure 2026-4, which includes updates to determination letter submission procedures and user fees associated with Employee Plans Rulings and Agreements.

The Internal Revenue Service has issued Notice 2026-05 which provides guidance on changes relating to health savings accounts enacted under the One, Big, Beautiful Bill Act.

The Internal Revenue Service released Notice 2025-60, 2025 Required Amendments List for Qualified and Section 403(b) Plans.

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. 

The Internal Revenue Service has provided reporting relief from the requirement to include a code “Y” on a 2025 Form 1099-R when reporting qualified charitable distributions from an IRA.

The Internal Revenue Service has issued final regulations providing guidance for employers regarding new provisions on catch-up contributions as permitted by the SECURE 2.0 Act of 2022.

The Internal Revenue Service has issued Revenue Ruling 2025-17 which contains the applicable federal rates for September 2025. 

The IRS has announced the postponement of certain tax-related deadlines for victims of West Virgina severe storms until February 26, 2026.