News Archive

73 pages. Dec. 22, 2025. "What's New ... [1] Beginning in 2025, IRA references in these instructions follow a revised naming convention.... [2] Form 8915-F includes a new line 5a. This line directs taxpayers to add the amounts from column (a) of lines 2, 3, and 4, and enter on line 5a the portion of that sum not attributable to qualified disaster distributions."  MORE >>

"[I]ndividuals and businesses in the State of Washington affected by severe storms, straight-line winds, flooding, landslides, and mudslides that began on Dec. 9, 2025 ... now have until May 1, 2026, to file various federal individual and business tax returns and make tax payments.... [I]ndividuals and households that reside or have a business in Benton, Chelan, Clallam, Grays Harbor, Jefferson, King, Kittitas, Lewis, Mason, Pierce, Samish, Skagit, Snohomish, Thurston, Wahkiakum, Whatcom, and Yakima counties qualify for tax relief."  MORE >>

"This rule amends the [PBGC's] regulation on Allocation of Assets in Single-Employer Plans by substituting a new table for determining expected retirement ages for participants in pension plans undergoing distress or involuntary termination with valuation dates falling in 2026. This table is needed to compute the value of early retirement benefits and, thus, the total value of benefits under a plan. This rule also provides the mortality assumption for use with PBGC's missing participants program for determination dates in 2026."  MORE >>

47 pages; Nov. 6, 2025; pub. Dec. 18, 2025. "Reminders: [1] Distributions to victims of domestic abuse.... [2] Distributions for emergency personal expenses.... [3] Transfers and rollovers of assets and the substantially equal payment method.... [4] The direct payment requirement for certain distributions for payment of health or long-term care insurance repealed."  MORE >>

28 pages; Dec. 16, 2025. "What's New: [1] Social security and Medicare taxes for 2026.... [2] Moving expense reimbursements.... [3] Employer contributions to Trump accounts."  MORE >>

Dec. 10, 2025. "What's New: [1] Definitions for IRAs.... [2] Clarification on nondeductible contributions.... [3] References to 2025 Form 8915-F.... [4] Modified adjusted gross income (AGI) limit for traditional IRA contributions increased.... [5] Modified AGI limit for Roth IRA contributions increased." [Also available: 2025 IRS Form 8606: Nondeductible IRAs]  MORE >>

"Complete Form W-4R to have payers withhold the correct amount of federal income tax from your nonperiodic payment or eligible rollover distribution from an employer retirement plan, annuity (including a commercial annuity), or individual retirement arrangement (IRA)."  MORE >>

EBSA, IRS and DOL have released informational copies of the 2025 Form 5500, Form 5500-SF, IRS Form 5500-EZ, IRS Form 5558 and related instructions online. The IRS will release paper copies of Form 5500-EZ and instructions for 2025 separately on its website after Jan. 1, 2026.

• Form 5500 Annual Return/Report of Employee Benefit Plan | Instructions
• Form 5500-SF Annual Return/Report of Small Employee Benefit Plan | Instructions
• Form 5500-EZ Annual Return of a One-Participant Retirement Plan or a Foreign Plan | Instructions
• Schedule A - Insurance Information
• Schedule C - Service Provider Information
• Schedule D - DFE/Participating Plan Information
• Schedule DCG - Individual Plan Information
• Schedule G - Financial Transaction Schedules
• Schedule H - Financial Information
• Schedule I - Financial Information - Small Plan
• Schedule MB - Multiemployer Defined Benefit Plan and Certain Money Purchase Plan Actuarial Information
• Schedule MEP - Multiple-Employer Retirement Plan Information
• Schedule R - Retirement Plan Information
• Schedule SB - Single-Employer Defined Benefit Plan Actuarial Information
• Form 5558 - Application for Extension of Time To File Certain Employee Plan Returns

MORE >>

"This notice provides guidance on the corporate bond monthly yield curve, the corresponding spot segment rates ... and the 24-month average segment rates ... [as well as] the interest rate on 30-year Treasury securities ... as in effect for plan years beginning before 2008 and the 30-year Treasury weighted average rate[.]"  MORE >>

Dec. 10, 2025. "What's New: [1] Definitions for IRAs.... [2] Clarification on nondeductible contributions.... [3] References to 2025 Form 8915-F.... [4] Modified adjusted gross income (AGI) limit for traditional IRA contributions increased.... [5] Modified AGI limit for Roth IRA contributions increased. " [Also available:  2025 IRS Form 8606: Nondeductible IRAs]  MORE >>

Rev. Dec. 2025. "Use Form 8915-F for 2021 and later disasters. Also, use it after 2020 for coronavirus-related and other 2020 disasters instead of Form 8915-E. Major Disaster Declarations [on the FEMA website] provides the only qualified disasters and their FEMA numbers for item C. 'This year' (as used on this form) is the year of the form you check in item A next. For example, if you check 2022, 'this year' is 2022."  MORE >>

"For purposes of determining covered compensation for the 2026 year, the taxable wage base is $184,500. ... [T]ables provide covered compensation for 2026."  MORE >>

"[T]wo foreign-owned proxy advisors, Institutional Shareholder Services Inc. and Glass, Lewis & Co., LLC, play a significant role in shaping the policies and priorities of America's largest companies through the shareholder voting process.... The Chairman of the [SEC] shall review all rules, regulations, guidance, bulletins, and memoranda relating to proxy advisors.... The Secretary of Labor shall, consistent with the APA, take steps to revise all regulations and guidance regarding the fiduciary status of individuals who manage, or, like proxy advisors, advise those who manage, the rights appurtenant to shares held by plans covered under [ERISA], including proxy votes and corporate engagement, consistent with the policy of this order.... The Secretary of Labor shall take all appropriate action to strengthen the fiduciary standards of pension and retirement plans covered under ERISA. Such action shall include assessing whether proxy advisors act solely in the financial interests of plan participants and the extent to which any of their practices undermine the pecuniary value of the assets of ERISA plans."  MORE >>

Dec. 10, 2025. "Use Form 8955-SSA to report information relating to each participant who separated from service covered by the plan and is entitled to a deferred vested benefit under the plan but is not paid this retirement benefit.... The SSA no longer processes nonstandard pages 2. Report information about separated participants only on page 2 of Form 8955-SSA. If additional space is needed for separated participants, use additional pages 2 only."  MORE >>

"Complete Form W-4P to have payers withhold the correct amount of federal income tax from your periodic pension, annuity (including commercial annuities), profit-sharing and stock bonus plan, or IRA payments.... Don't use Form W-4P for a nonperiodic payment ... or an eligible rollover distribution ... Instead, use Form W-4R, Withholding Certificate for Nonperiodic Payments and Eligible Rollover Distributions, for these payments/distributions. "  MORE >>

"[I]ndividuals and businesses ... affected by severe storms and straight-line winds that began on June 21, 2025 ... now have until Feb.2, 2026, to file various federal individual and business tax returns and make tax payments.... [I]ndividuals and households that reside or have a business on the Leech Lake Reservation in Minnesota qualify for tax relief."  MORE >>

"The IRS Employee Plans recently digitalized Form 15315 to allow you to electronically report the actuarial certification of a multiemployer defined benefit plan's funding status. The Mobile Friendly Forms webpage has a glitch that won't allow you to enter a date beyond Dec. 31, 2025, or plan numbers beginning with 0; for example, 002. Note: The IRS is now accepting Form 15315 certifications by mail, fax or email."  MORE >>

"The PBGC e-Filing Portal has been updated to make filing easier for practitioners. You can now submit: Standard termination filings, including those with missing participants, and Coverage determination request forms. These enhancements expand the types of filings available through the Portal and are designed to simplify the process for plan administrators and practitioners."  MORE >>

11 pages Nov. 19, 2025. "Use Form 5329 to report additional taxes on: IRAs, Other qualified retirement plans, Modified endowment contracts, Coverdell ESAs, QTPs, Archer MSAs, HSAs, or ABLE accounts." [Also available: 2025 IRS Form 5329, Additional Taxes on Qualified Plans (Including IRAs) and Other Tax-Favored Accounts]  MORE >>

"[1] Changes in requirements that generally would require an amendment to most plans or to most plans of the type affected by the change and do not relate to optional plan provisions previously adopted: Modification of required minimum distribution rules ... [2] Changes in requirements that may require an amendment because of an unusual plan provision in a particular plan and do not relate to optional plan provisions previously adopted: Reform of partnership and trust attribution rules ... [3] Changes in requirements that relate to optional plan provisions previously adopted: None."  MORE >>

Dec. 2025. "Use Form 4547 to make the election to establish an initial Trump account for the exclusive benefit of a child who is eligible for a Trump account. Also use Form 4547 to make an election for a $1,000 pilot program contribution from the U.S. Treasury to a child's Trump account if they are eligible for the contribution." [Also available: Draft IRS Form 4547: Trump Account Election(s)]  MORE >>

44 pages. "This notice informs taxpayers that the [Treasury Department] and the [IRS] intend to propose regulations providing guidance with respect to section 70204 of ... the One, Big, Beautiful Bill Act (OBBBA). Section 70204 of OBBBA, which applies to taxable years beginning after December 31, 2025, added section 530A and related sections regarding Trump accounts to the Internal Revenue Code. Section II of this notice provides a general overview of how Trump accounts work. Section III of this notice addresses certain initial questions related to Trump accounts that the Treasury Department and the IRS intend to address in the forthcoming proposed regulations. The Treasury Department and the IRS expect that the forthcoming proposed regulations will be consistent with the guidance set forth in section III of this notice. Section IV of this notice contains a request for comments regarding Trump accounts. "  MORE >>

Rev. Dec. 2025. "Form 5310-A is used by employers to give notice of: [1] A plan merger or consolidation that is the combining of two or more plans into a single plan. [2] A plan spinoff that is the splitting of a single plan into two or more spinoff plans. [3] A plan transfer of plan assets or liabilities to another plan that is the splitting off of a portion of the assets or liabilities of the transferor plan and the concurrent acquisition or assumption of these split-off assets or liabilities by the transferee plan. [4] Qualified separate lines of business (QSLOBs).... An IRS determination letter will not be issued when a Form 5310-A is filed."  MORE >>

"This notice provides guidance on the corporate bond monthly yield curve, the corresponding spot segment rates ... and the 24-month average segment rates ... [as well as] the interest rate on 30-year Treasury securities ... as in effect for plan years beginning before 2008 and the 30-year Treasury weighted average rate[.]"  MORE >>

"This notice provides guidance on the corporate bond monthly yield curve, the corresponding spot segment rates ... and the 24-month average segment rates ... [as well as] the interest rate on 30-year Treasury securities ... as in effect for plan years beginning before 2008 and the 30-year Treasury weighted average rate[.]"  MORE >>