The Internal Revenue Service has issued Notice 2026-14, which contains updated guidance on factors used in certain defined benefit (DB) pension plan minimum funding and present value calculations.

The Internal Revenue Service has released the 2025 Form 5500-EZ and Instructions for Form 5500-EZ, Annual Return of a One-Participant (Owners/Partners and Their Spouses) Retirement Plan or A Foreign Plan.

The Internal Revenue Service has posted a draft 2026 tax year Publication 1099, General Instructions for Certain Information Returns (Forms 1096, 1097, 1098, 1099, 3921, 3922, 5498, and W-2G).

The Internal Revenue Service has issued Revenue Ruling 2026-06 which contains the applicable federal rates (AFR) for March 2026. These rates are used for such purposes as calculating distributions from retirement savings arrangements that meet the requirements for substantially equal periodic payments (a 10 percent early distribution penalty tax exception), also referred to as “72(t) payments”.

The Internal Revenue Service (IRS) has announced the postponement of certain tax-related deadlines for severe winter storms in the state of Louisiana until March 31, 2026.

The Office of Management and Budget has completed its review of the Department of Labor's (DOL) proposed rule titled “Requirements to Provide Paper Statements in Certain Cases-Amendments to Electronic Disclosure Safe Harbors”, pursuant to the requirements of the SECURE 2.0 Act.

The Internal Revenue Service has posted a 2025 tax year draft Publication 560, Retirement Plans for Small Business (SEP, SIMPLE, and Qualified Plans). It is useful to employers that are considering establishing a retirement plan, as it describes each plan’s operational requirements, contribution opportunities, etc.

The Office of Management and Budget (OMB) received two proposed rules from the Department of Treasury and Internal Revenue Service pursuant to the implementation of Trump accounts under the One Big Beautiful Bill Act.

Representative Kat Cammack (R-FL) and Jim Moylan (R-GU) have introduced H.R. 7422, the Next-Generation Equity Savings Tool Act (NEST Act).

The Internal Revenue Service has posted 2025 tax year draft Publication 969, Health Savings Accounts and Other Tax-Favored Health Plans.