"Today’s before-publication release of Eliminating Unnecessary IRS Internal Revenue Bulletin Guidance, IRS Notice 2026-58, includes a few items for employee-benefits advisers. Among the 71 items of revoked guidance are:

• Notice 96-8, Cash Balance Pension Plans, 1996-6 I.R.B. 23. This notice provides guidance concerning the requirements of sections 411(a) and 417(e) with respect to the determination of the amount of a single sum distribution from a cash balance plan. This guidance was obsoleted by section 701(b) of the Pension Protection Act of 2006, Public Law 109-280, 120 Stat. 780 (2006), which enacted section 411(a)(13) and (b)(5) of the Code.
• Rev. Rul. 2003-6, Employee Stock Ownership Plans; Delayed Effective Date; Abuse, 2003-3 I.R.B. 286. This revenue ruling identifies as a listed transaction all transactions attempting to avoid the effective date of section 409(p) by using employee stock ownership plans formed on or before March 14, 2001.
• Notice 2007-76, Qualified Transportation Fringes, 2007-40 I.R.B. 735. This notice delays the effective date of Revenue Ruling 2006-57, 2006-47 I.R.B. 911 (regarding the use of smartcards or other electronic media to provide qualified transportation fringes), to January 1, 2009.
• Notice 2009-31, Election and Notice Procedures for Multiemployer Plans Under Sections 204 and 205 of WRERA, 2009-16 I.R.B. 856. The notice provides guidance for sponsors of multiemployer defined benefit plans relating to the elections described in sections 204 and 205 of the WRERA, and on the notice required to be provided if a plan sponsor makes an election under section 204. The election period has closed.
• Notice 2009-42, Extension of Date for Multiemployer Plans to Elect Relief Under Sections 204 and 205 of WRERA, 2009-20 I.R.B. 1011. The notice provides guidance to multiemployer plans making elections described in sections 204 and 205 of the Worker, Retiree, and Employer Recovery Act of 2008, Public Law 110-458, 122 Stat. 5092 (2008) (WRERA). This guidance only relates to actions that could be taken in 2008 and 2009.
• Rev. Proc. 2009-43, Revocation of Elections by Multiemployer Defined Benefit Pension Plans to Freeze Funded Status Under Section 204 of WRERA, 2009-40 I.R.B. 460. The revenue procedure provides that the IRS will automatically approve a revocation request if certain requirements are met, including a deadline for making a decision to revoke; notice to employees and other interested parties; and consistent treatment of participating employers during the plan year. The revocation period has closed."

"Is there a resource that can tell me how multi employer DC plans differ from single employer plans? A recorded webinar? Other web resources? I have my first true multi employer plan and want to make sure I get it right. (I've had union plans, but they were just plans for the union people of a specific company. Now I have the union's (local) plan.)"

"In a DB plan audit they are asking for the 8955 for that year as 2 employees terminated in the year of the audit. [1] Technically you have until the following year to first report the new termination and vested benefit. [2] How do you prove the 8955 was filed if it was mailed (prior to 2024 still mailed) with regular first class mail? Thru showing a copy of the signed and dated form that was mailed in? And must a signed copy be located or suffices if just have a copy of the form that was mailed?"

"Last minute request to set up a retroactive plan. Upon requesting the Trust EIN, the site wouldn't process online so it will be done old school and they will mail out the EIN. Assuming the EIN does not arrive prior to contribution deposit deadline (10/15), if the actual trust account cannot be formally set up, can the deposit still be formally made?"

"Company never filed Forms 5500 and 8955-SSA since plan inception 5 years ago. Normally with 8955-SSA, a terminated participant from the prior plan year does not need to be reported if they took their full distribution before the 8955-SSA is filed (Ex, DOT=7/31/24; Distribution on 7/31/26; 2025 Form 8955-SSA filed on 9/10/26 w/out them). When filling out these prior 8955-SSA's, do we list terms as it would have been filed at correct time, or for anyone who has taken a distribution, can we leave them off entirely, rather than reporting them both as an A and then a D in a later year?"

"Plan has one HCE who is not an owner. ADP test failed and HCE received $15,000 in excess contributions. ADP test was rerun and determined that too much in excess contributions were distributed earlier this year (ie no 1099-R issued yet) and refund should have only been $10,000. HCE is happy to return the $5,000 to the plan in order to reduce tax liability. Earnings that were added on to the refund will be prorated and returned as well. Ultimately the 1099-R will reflect the lower amount.. I believe this is an acceptable correction, but not sure if we need to calculate earnings on that amount since it was refunded to include with the repayment."