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IRS Issues 2026 Cumulative List of Changes for Preapproved DB Plans
Mercer 
[Guidance Overview] June 3, 2026 "The 2026 Cumulative List covers a host of changes for recently issued regulations and significant pieces of legislation, including the Setting Every Community Up for Retirement Enhancement (SECURE 1.0) Act of 2019, the SECURE 2.0 Act of 2022, the Coronavirus Aid, Relief, and Economic Security Act, the Bipartisan American Miners Act of 2019, and the Taxpayer Certainty and Disaster Tax Relief Act of 2020. Many of the legislation-related changes were explicitly excluded from Cycle 3 review." MORE >> |
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