ERISA News

The Internal Revenue Service has released an updated Form 8881, Credit for Small Employer Pension Plan Startup Costs, Auto-Enrollment, and Military Spouse Participation.

The Internal Revenue Service has issued an updated Form 5330, Return of Excise Taxes Related to Employee Benefit Plans. The form is used to report excess contributions, prohibited transactions, reversion of qualified plan assets, excess fringe or welfare benefits paid, etc.

The Internal Revenue Service has released the 2025 tax year Form 990-T, Exempt Organization Business Income Tax Return.

The Internal Revenue Service has issued Notice 2026-12, 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 a draft January 2026 Publication 571, Tax-Sheltered Annuity Plans (403(b) Plans) for Employees of Public Schools and Certain Tax-Exempt Organizations. This publication covers 403(b) annuity contracts, custodial accounts, and church plans. 

The Internal Revenue Service (IRS) has issued Form 4547, Trump Account Election(s), and accompanying Instructions.

The Internal Revenue Service has released an updated Form 8881, Credits for Small Employer Pension Plan Startup Costs, Contributions, Auto-Enrollment, and Military Spouse Participation, and an updated draft Instructions for Form 8881, Credits for Small Employer Pension Plan Startup Costs, Contributions, Auto-Enrollment, and Military Spouse Participation.

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

The United States Postal Service (USPS) issued a final rule effective December 24, 2025, that highlights that a postmark does not necessarily indicate the first day that the USPS had possession of the item, but rather it is often indicative of receipt at a first processing facility—which may be later than the date first accepted by USPS.

The Internal Revenue Service (IRS) is requesting comments regarding information being collected on new Form 4547, Trump Account Election(s), and new Form 8879-TA.