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IRS Announces Deadline Relief for Taxpayers Impacted by Nebraska Wildfires

The Internal Revenue Service (IRS) has announced the postponement of certain tax-related deadlines for individuals and businesses in Nebraska affected by wildfires that began on March 12, 2026, and April 22, 2026.
Defined benefit plan Defined contribution plan IRA IRS

IRS Announces Applicable Federal Rates for September

The Internal Revenue Service (IRS) has issued Revenue Ruling 2026-17 which contains the applicable federal rates (AFR) for September 2026.
Defined benefit plan Defined contribution plan IRA IRS

IRS Proposes Changes to DB Minimum Funding Rules

The Internal Revenue Service (IRS) has released proposed rule, Determination of Target Normal Cost and Funding Target for Single-Employer Defined Benefit Plans.
Defined benefit plan IRS

IRS Issues Rollover Guidance Under SECURE 2.0

The Internal Revenue Service (IRS) has issued Notice 2026-49, providing rollover guidance in accordance with section 324 of SECURE 2.0. Section 324 directed the Treasury and IRS to develop and issue guidance to simplify, standardize, and expedite rollovers to eligible retirement plans and trustee‑to‑trustee transfers from IRAs.
Defined benefit plan Defined contribution plan IRA IRS IRS Guidance

PBGC Comments on FASB Market-Return Cash Balance Proposal

The Pension Benefit Guaranty Corporation (PBGC) has submitted comments to the Financial Accounting Standards Board (FASB) regarding topic 715-30, Discount Rate Used to Measure the Benefit Obligation for Certain Market-Return Cash Balance Plans.
Defined benefit plan

IRS Announces Deadline Relief for Taxpayers Impacted by Mississippi Storms

The Internal Revenue Service (IRS) has announced the postponement of certain tax-related deadlines for individuals and businesses in Mississippi affected by Tropical Storm Arthur that began on June 18, 2026.
Defined benefit plan Defined contribution plan HSA IRA IRS

IRS Announces Deadline Relief for Taxpayers Impacted by West Virginia Storms

The Internal Revenue Service (IRS) has announced the postponement of certain tax-related deadlines for individuals and businesses in Lewis and Upshur counties in West Virginia that were affected by severe storms, straight-line winds, tornadoes, flooding, landslides and mudslides that began on July 21, 2026.
Defined benefit plan Defined contribution plan HSA IRA IRS IRS Guidance

IRS To Issue Cycle 4 Opinion Letters Soon

The Internal Revenue Service has issued Announcement 2026-15, indicating that it intends to issue opinion letters for defined contribution pre-approved plans updating qualification requirements under the fourth remedial amendment cycle (Cycle 4) as soon as August 31, 2026, or shortly thereafter.
Defined benefit plan Defined contribution plan IRS

Retirement Plan Disaster Assistance May Be Available for Several Disasters

FEMA issued Major Disaster Declarations on August 3 for disaster events in Nebraska, Missouri, Mississippi, and West Virginia. The declarations cover severe storms, tornadoes, flooding, straight-line winds, and Tropical Storm Arthur that occurred from May through July 2026 and may trigger federal disaster relief and related regulatory accommodations for affected individuals and employers.
Defined benefit plan Defined contribution plan IRA IRS