Resources

The Internal Revenue Service (IRS) has released the 2025 tax year Publication 4810, Specifications for Electronic Filing of Form 8955-SSA, Annual Registration Statement Identifying Separated Participants with Deferred Vested Benefits. The purpose of this publication is to provide specifications for electronically filing Form 8955-SSA, Annual Registration Statement Identifying Separated Participants with Deferred Vested Benefits. This publication must be used to prepare current and prior year Form 8955 SSAs. Retirement plan sponsors use this form to notify the Social Security Administration (SSA) if a former employee has vested benefits remaining in the plan.

The Federal Emergency Management Agency (FEMA) issued Major Disaster Declarations on May 29 for certain storms.

The Form 5500 Simplification Act (H.R. 7362), introduced by Representatives Glenn Grothman (R-WI) and Don Norcross (D-NJ), passed out of the House Committee on Education & Workforce by a vote of 22-12. The bill would amend ERISA to change the filing deadline for Form 5500 to nine and one-half months following the end of the plan year (October 15 for calendar year plans), eliminating the requirement to file an extension for the later date.

The Internal Revenue Service has issued Notice 2026-33, to provide guidance on qualified long-term care distributions for long-term care insurance premiums pursuant to Section 334 of SECURE 2.0. Congress made the option available for these special retirement plan distributions after December 29, 2025.

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 issued Notice 2026- 31, which contains updated guidance on factors used in certain defined benefit (DB) pension plan minimum funding and present value calculations.

The Internal Revenue Service (IRS) has issued Notice 2026-34 which includes the Cumulative List of Changes for Pre-Approved Defined Benefit Plans. The 2026 Cumulative List will assist providers applying to the IRS for opinion letters for the fourth remedial amendment cycle for defined benefit qualified pre-approved plans (Cycle 4) under the IRS’s pre-approved plan program.

The Pension Benefit Guaranty Corporation (PBGC) has launched a new webpage that it says is designed specifically to support the practitioner community. The new page contains information on PBGC premium information, payment and filing requirements, other routine required notices and applications, and less common notices and applications that are used for administration of single employer and multiemployer defined benefit plans.

The Internal Revenue Service (IRS) has announced the postponement of certain tax-related deadlines for individuals and businesses in parts of Southeast Georgia that were affected by wildfires and straight-line winds that began on April 18, 2026. The tax relief postpones various tax filing deadlines that began on April 18, 2026. Affected individuals and households who reside or have a business in Clinch, Echols and Brantley counties, as well as taxpayers with records located in the covered area that are needed to meet covered deadlines, qualify for relief.