News Archive

"[U]ntil after the Department issues a final regulation or other applicable administrative guidance, the Department, as an enforcement policy, will not take enforcement action against plan administrators that comply in good faith with a reasonable interpretation of the provisions set forth in the NPRM. Likewise, the Department will not take enforcement action against plan administrators that comply in good faith with a reasonable interpretation of section 105(a)(2)(E) of ERISA pending the adoption of a final rule (for example, plan administrators may furnish the pension benefit statement described in section 105(a)(2)(E) of ERISA in accordance with the current regulation under 29 CFR Section 2520.104b-1(c))."  MORE >>

PBGC has launched a new webpage designed specifically to support the practitioner community. It is intended to streamline the user’s experience and make it easier to find information. PBGC’s statute and regulations require the submission of various notices, forms, applications and payments. This new page brings those requirements together in one place by providing an overview, clear guidance, and direct links to relevant information. Practitioners can now easily access details on what must be filed, when it must be filed, and how to submit required materials.  MORE >>

"Attach to Form 1040 or Form 1040NR.... You cannot take the PTC if your filing status is married filing separately unless you qualify for an exception."  MORE >>

"Instructions for Recipient: This Form 1095-B provides information about the individuals in your tax family (yourself, spouse, and dependents) who had certain health coverage (referred to as 'minimum essential coverage') for some or all months during the year. " [Also available: Draft of 2026 IRS Form 1094-B: Transmittal of Health Coverage Information Returns]  MORE >>

"This Carrier Letter includes the 2027 Community Rating Guidelines and Proposal Instructions for Federal Employees Health Benefits (FEHB) Program and Postal Service Health Benefits (PSHB) Program Carriers. FEHB and PSHB plans must be rated separately based on the population covered." [Also available: MLR Threshold; Proposal Tables (XLSX)]  MORE >>

"The [PBGC] is notifying the public that its civil monetary penalty amounts will not increase for the 2026 calendar year.... In accordance with guidance from the Office of Management and Budget (OMB), PBGC will continue to use the 2025 civil monetary penalty levels because there will be no cost-of-living adjustment for 2026."  MORE >>

121 pages. "These proposed rules are generally intended to provide employers and health insurance issuers with flexibility to cover a broad spectrum of treatments and interventions for fertility- related and pre-conception care as part of the excepted fertility benefit. The Departments believe allowing employers and health insurance issuers this flexibility creates the opportunity for fertility benefits to help individuals address their specific fertility needs, regardless of whether they need pre-conception care related to the underlying cause of infertility or more invasive treatments and procedures, like IVF.... In addition to the proposed limitation on the scope of coverage, the Departments are also proposing to establish a lifetime dollar limit for the proposed excepted fertility benefits....

"[W]hile the plan sponsor would be required to offer a traditional group health plan to all individuals offered the fertility benefit, participants in the fertility benefit (and beneficiaries, if eligible for the fertility benefit) would not be required to enroll in that traditional group health plan in order for the fertility benefit to qualify as a limited excepted benefit....

"[T]he Departments propose ... to require that plans and issuers provide written notice to plan participants and beneficiaries  ... for fertility benefits to qualify as limited excepted benefits....

"This proposal to create an excepted fertility benefit as a new category of limited excepted benefits would apply to group health plans and health insurance issuers offering group health insurance coverage for plan years beginning on or after January 1, 2027."  MORE >>

"As part of the Corporation's compliance assistance efforts, this program establishes a process for private parties to request that the agency file an amicus brief in cases with potential implications for PBGC or the broader private pension system.... Instructions for submitting an amicus curiae request can be found on PBGC's website. Upon receiving a request, PBGC will move expeditiously to evaluate it. Still, PBGC recommends early submission to facilitate thorough review. PBGC may ultimately decline to file an amicus brief. It may also elect to file one on its own initiative."  MORE >>

"File Form 5498-TA, Trump Account Contribution Information, with the IRS and furnish it to the account beneficiary for each Trump account you maintained during the calendar year shown on the form for any calendar year during the growth period of the account beneficiary. For any calendar year after the growth period of the account beneficiary, file Form 5498, IRA Contribution Information, with the IRS and furnish it to the account beneficiary."  MORE >>

"[B]usinesses in parts of Southeast Georgia that were affected by wildfires and straight-line winds that began on April 18, 2026 ... now have until Aug. 20, 2026, to file various federal individual and business tax returns and make tax payments.... [I]ndividuals and households that reside or have a business in Clinch, Echols, and Brantley counties qualify for tax relief."  MORE >>

"Congress adopted the SECURE Act to expand the ability of small employers, including self-employed individuals, to participate in pooled employer plans and benefit from the economies of scale such plans provide. Accordingly ... it is reasonable to similarly treat pooled employer plans as single employer plans for purposes of rule 180(a)(2).... [T]he staff would not object if a CIT issues interests to a pooled employer plan that covers self-employed persons without registering the offer and sale of the CIT's interests under section 5 of the Securities Act in reliance on rule 180; provided that the plan: [1] is subject to ERISA; and [2] the issuance meets all of the requirements in rule 180(a)(1) and (a)(3)."  MORE >>

"[T]he IFBF was established for purposes other than the provision of insurance, participation in the Consortium and the Plan is limited to employer members of the IFBF, and the Participating Employers in the Consortium and the Plan have a long-standing history of collaboration through their IFBF membership ... Therefore, the Department would view these Participating Employers as having a commonality of interest and a genuine organizational relationship unrelated to the Plan through their IFBF membership.... [It] is the Department's view that the Participating Employers would, at least in form, constitute a bona fide group or association of employers for purposes of ERISA section 3(5), and the Plan, at least in form, would constitute an employee welfare benefit plan for purposes of Title I of ERISA."  MORE >>

"[I]ndividuals and businesses affected by Super Typhoon Sinlaku in the Commonwealth of the Northern Mariana Islands that began on April 11, 2026 ... now have until Nov. 2, 2026, to file various federal individual and business tax returns and make tax payments.... [I]ndividuals and households affected by Super Typhoon Sinlaku that reside or have a business in the Northern Islands, Rota, Saipan and Tinian qualify for tax relief."  MORE >>

"Under Section 4980H(c)(5), in the case of any calendar year after 2014, the applicable dollar amounts of $2,000 and $3,000 under Section 4980H(c)(1) and (b)(1), respectively, are increased by an amount equal to the product of such dollar amount and the premium adjustment percentage for the calendar year.... (HHS) published the premium adjustment percentage for 2027 on January 29, 2026  ... For calendar year 2026, the adjusted $2,000 amount under Section 4980H(c)(1) is $3,780, and the adjusted $3,000 amount under Section 4980H(b)(1) is $5,670."  MORE >>

"Through a federally administered retirement-savings informational platform that highlights qualifying high-quality, low-cost, private-sector IRAs, the United States will promote retirement-savings participation, provide access to retirement-savings options similar to those enjoyed by Federal employees, and encourage workers to reap the rewards of the vibrant American private-sector along with the power of compound earnings....

"The Secretary of the Treasury shall, by January 1, 2027, establish a website (TrumpIRA.gov) that provides individuals, with a particular focus on independent contractors, self-employed individuals, and other workers who do not have access to an employer-sponsored retirement plan, with information about high-quality, low-cost IRAs. Individuals who contribute to qualifying IRAs, and who are otherwise eligible, are entitled to a Federal Saver's Match contribution of up to $1,000[.]"  MORE >>

Apr. 2026. "This document summarizes key dates for calendar year 2026 regarding some activities and policies that are outlined in other documents[.]"  MORE >>

"The origination of the new Form 5498-TA is to comply with the requirements set forth in P.L. 119-21, Sec. 70204 and IRC Section 530A(i) which established Trump Accounts and contribution pilot programs. Form 5498-TA reports contributions, rollovers, basis or investment in the contract, and the fair market value (FMV) of the account for the calendar year shown on the form and is furnished by the trustee of the Trump account."  MORE >>

"This notice specifies updated static mortality tables to be used for defined benefit pension plans ... These updated static mortality tables ... apply for purposes of calculating the funding target and other items for valuation dates occurring during the 2027 calendar year. This notice also includes a modified unisex version of the mortality tables for use in determining minimum present value under Section 417(e)(3) ... for distributions with annuity starting dates that occur during stability periods beginning in the 2027 calendar year."  MORE >>

"[T]he Department is also proposing to amend provisions in its regulations implementing the Family and Medical Leave Act (FMLA) and Migrant and Seasonal Agricultural Worker Protection Act (MSPA) to provide that joint employer status under those laws be determined using the Department's FLSA analysis, as the FMLA and MSPA both incorporate the FLSA's employment definitions."  MORE >>

"These frequently asked questions supersede earlier FAQs that were posted in FS-2024-22. This fact sheet [FS-2026-10] updates frequently asked questions related to educational assistance programs under section 127 of the Internal Revenue Code (a section 127 educational assistance program). The FAQ revisions are as follows: [1] Revised background description; [2] Revised throughout for One, Big, Beautiful Bill Act amendments and minor clarifications and renumbering; [3] Modified sample plan."  MORE >>

"This Technical Release addresses two issues. First, to the extent proxy advisory firms either: [1] exercise authority or control over shareholder rights attributable to shares that are ERISA plan assets, including the voting of proxies; or [2] provide advice for a fee to ERISA plans about how such plans should exercise proxy voting rights attributable to shares of stock they own, this Technical Release clarifies that such proxy advisory firms must meet ERISA's functional fiduciary requirements.

"Second, and relatedly, where a state law mandates disclosure to investors by proxy advisory firms only when they make recommendations other than for the purpose of maximizing risk-adjusted return for the advisee, such laws are generally not preempted by ERISA. ERISA fiduciary provisions do not alter this result. ERISA's fiduciary duties require that actions be taken with respect to a plan investor only for the purpose of maximizing risk-adjusted financial return. For that reason, no plan governed by ERISA should ever receive a disclosure under such a state disclosure law, and, accordingly, no relationship between that law and any ERISA plan would be created. Consequently, such a state law neither has an impermissible connection with, nor makes a prohibited reference to, ERISA plans, and it generally would not be preempted by ERISA."  MORE >>

"[I]ndividuals and businesses in Mississippi affected by the severe winter storm that began on Jan. 23, 2026 ... now have until June 8, 2026, to file various federal individual and business tax returns and make tax payments.... [I]ndividuals and households that reside or have a business in [all 82 counties of] Mississippi qualify for tax relief."  MORE >>

"This memorandum sets forth EBSA's enforcement priorities and guiding principles. These priorities and principles are designed to ensure that EBSA's enforcement is fair, even-handed, responsive, and focused. The four priorities address: [1] Focusing enforcement on the most egregious conduct and significant harm; [2] Ensuring, whenever possible and consistent with our mission, that EBSA does not regulate by enforcement and instead promotes fairness, prior notice, and clarity to the regulated community; [3] Requiring proper review by senior agency officials of all critical enforcement initiatives; and [4] Committing to timely and responsive enforcement. These principles will ensure that the Department's enforcement authority is used in a manner that promotes transparency, consistency, and the rule of law."  MORE >>

"This notice provides guidance on the corporate bond monthly yield curve, the corresponding spot segment rates ... and the 24-month average segment rates ... [as well as] the interest rate on 30-year Treasury securities ... as in effect for plan years beginning before 2008 and the 30-year Treasury weighted average rate[.]"  MORE >>

"[I]ndividuals and businesses in the State of Hawaii affected by flooding and mudslides due to severe storms that began on March 10, 2026 ... now have until July 8, 2026, to file various federal individual and business tax returns and make tax payments.... [I]ndividuals and households that reside or have business in Hawaii, Honolulu, Kauai and Maui counties qualify for tax relief."  MORE >>