Defined benefit plan, defined contribution plan, IRA, IRS

The Internal Revenue Service has issued Revenue Ruling 2026-11 which contains the applicable federal rates (AFR) for June 2026.

The Internal Revenue Service has announced the postponement of certain tax-related deadlines for victims of Super Typhoon Sinlaku until November 2, 2026. The tax relief postpones various tax filing deadlines that began on April 11, 2026. Affected individuals and households who reside or have a business in Northern Islands, Rota, Saipan and Tinian, as well as taxpayers with records located in the covered area that are needed to meet covered deadlines, qualify for relief.

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”.