146 pages. "The Department is proposing to rescind the analysis for determining employee or independent contractor status under the Fair Labor Standards Act (FLSA) currently set forth in 29 CFR part 795 and replace it with the analysis that it published and adopted in a prior final rule dated January 7, 2021, with a few modifications. In addition, the Department proposes to apply this analysis to the Family and Medical Leave Act (FMLA) and Migrant and Seasonal Agricultural Worker Protection Act (MSPA), both of which incorporate the FLSA's scope of employment." MORE >>
69 pages. "The [DOL] is proposing narrow amendments to two separate electronic disclosure safe harbors for purposes of implementing section 338 of the SECURE 2.0 Act of 2022. Taken together, the two existing safe harbors permit the broad use of electronic disclosure under prescribed conditions for the furnishing of required disclosures under Title I of [ERISA]. Section 338 of SECURE 2.0 amended section 105(a)(2) of ERISA to require retirement plans to provide paper benefit statements in certain cases. Section 338 also instructed the Department to update its electronic disclosure safe harbors in connection with the statutory changes. The proposed amendments would implement these Congressional mandates." MORE >>
"This announcement provides that the [Treasury Department and the IRS] anticipate that certain portions of final regulations relating to required minimum distributions (RMDs) under section 401(a)(9) of the Internal Revenue Code will apply for the distribution calendar year that begins no earlier than 6 months after the date that final regulations are issued in the Federal Register." MORE >>
"[T]he following limits do not adopt by reference the limits established by the IRS under the Federal Code and, therefore ... for the tax year started from January 1, 2026 will be the following: [1] Limit on Cash or Deferred Contributions applicable to participants in a qualified retirement plan only under Section 1081.01(a) of the Code – $15,000. [2] Limit on Additional Contributions applicable to participants in a federally unsponsored retirement plan that has reached the age of 50 – $1,500. [3] Employee Volunteer Contributions (voluntary employee after-tax contributions) applicable to participants in qualified retirement plans under Section 1081.01(a) of the Code – ten percent (10%) of the participant’s aggregate compensation for all of their years of participation in the plan." 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 >>
10 pages. "Form 5500-EZ is used by one-participant plans and foreign plans that are not subject to the requirements of section 104(a) of [ERISA]." [Also available: 2025 IRS Form 5500-EZ (fillable PDF)] MORE >>
"[I]ndividuals and businesses in the State of Louisiana affected by severe winter ice storms that began on Jan. 22, 2026 ... now have until March 31, 2026, to file various federal individual and business tax returns and make tax payments." MORE >>
48 pages. "What's New: [1] Automatic enrollment.... [2] Compensation limits for 2025 and 2026.... [3] Elective deferral limits for 2025 and 2026.... [4] Defined contribution limits for 2025 and 2026.... [5] Defined benefit limits for 2025 and 2026.... [6] SIMPLE plan salary reduction contribution limits for 2025 and 2026.... [7] Catch-up contribution limits for 2025 and 2026.... [8] Higher catch-up contribution limit for ages 60 to 63.... [9] Distributions from Roth accounts." MORE >>
35 pages. "What's New: [1] Additional deductions for seniors.... [2] Repeal of the windfall elimination provision (WEP) and government pension offset (GPO)." MORE >>
Rev. Dec. 2025; 18 pages. "What's New: [1] Financial institution that is a disqualified person ... [2] Direct deposit and electronic payments." MORE >>
Rev. Dec. 2025; 85 pages. "This publication gives you the information you need to determine the tax treatment of your pension and annuity income under the General Rule.... The General Rule is one of the two methods used to figure the tax-free part of each annuity payment based on the ratio of your investment in the contract to the total expected return." MORE >>
"[I]ndividuals and businesses in the State of Montana affected by severe storms and flooding that began on Dec. 10, 2025 ... now have until May 1, 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 the Blackfeet Indian Reservation, Lincoln, and Sanders counties qualify for tax relief." MORE >>
"Comments are invited on: [1] Whether the collection of information is necessary for the proper performance of the functions of the agency, including whether the information shall have practical utility; [2] the accuracy of the agency's estimate of the burden of the collection of information; [3] ways to enhance the quality, utility, and clarity of the information to be collected; [4] ways to minimize the burden of the collection of information on respondents, including through the use of automated collection techniques or other forms of information technology; and [5] estimates of capital or start-up costs and costs of operation, maintenance, and purchase of services to provide information.... There is no change to the previously approved information collection." MORE >>
"This notice provides guidance relating to amendments under section 501 of ... the SECURE 2.0 Act ... for an individual retirement arrangement (IRAs) under section 408(a), (b), or (h) of the Internal Revenue Code, an employer's SEP arrangement under section 408(k), and an employer's SIMPLE IRA plan under section 408(p). This notice provides that the Department of the Treasury and the [IRS] have extended the deadline to make certain amendments for IRAs, SEP arrangements, and SIMPLE IRA plans to December 31, 2027." MORE >>
71 pages; Jan. 21, 2026. "Reminders: [1] Excise tax relief for certain 2024 required minimum distributions (RMDs).... [2] Income on corrective distributions of excess contributions.... [3] Modification of required distribution rules for designated beneficiaries.... [4] Simplified employee pension (SEP) and SIMPLE plans.... [5] Deemed IRAs.... [6] Statement of required minimum distribution (RMD).... [7] IRA interest.... [8] Net Investment Income Tax (NIIT)." MORE >>
The computation of the 4044 expense loads was changed by PBGC’s final rule ... issued August 15, 2025. The 4044 expense is now computed as specified dollar amounts per participant for the first 100 participants and per additional participant. These dollar amounts will change annually. PBGC has determined the 4044 expense load factors applicable for valuation dates after 1/30/2026 but before 1/31/2027. A new webpage for ERISA 4044 expense load has been created and is now available. MORE >>
"This final rule ... prescribe[s] the spreads component of the interest assumption under the asset allocation regulation for plans with valuation dates of January 31, 2026 -April 29, 2026. These interest assumptions are used for valuing benefits under terminating single-employer plans and for other purposes." MORE >>
46 pages; Nov 6, 2025; pub. Jan. 16, 2026. "Reminders: [1] Distributions to victims of domestic abuse.... [2] Distributions for emergency personal expenses.... [3] Transfers and rollovers of assets and the substantially equal payment method.... [4] The direct payment requirement for certain distributions for payment of health or long-term care insurance repealed."MORE >>
62 pages; Jan. 15, 2026. "What's New for 2025: [1] IRA contribution limit for 2025.... [2] Trump account and new Form 4547.... [3] Modified AGI limit for traditional IRA contributions.... [4] Modified AGI limit for Roth IRA contributions.... What's New for 2026: [1] IRA contribution limit increased for 2026.... [2] Modified AGI limit for traditional IRA contributions increased.... [3] Modified AGI limit for Roth IRA contributions increased. " MORE >>
"This notice provides two safe harbor explanations that plan administrators may use ... to provide certain information to recipients of eligible rollover distributions. One safe harbor explanation is for distributions that are not from a designated Roth account, and the other safe harbor explanation is for distributions from a designated Roth account. These safe harbor explanations modify the two safe harbor explanations provided in Notice 2020-62 ... [to] take into consideration certain legislative changes made by [SECURE 2.0] and implement a recommendation from the U.S. Government Accountability Office (GAO)." MORE >>
"[FRTIB] is amending a regulation to permit participants in the Thrift Savings Plan (TSP) to convert amounts in their traditional TSP balances to their Roth TSP balances, subject to applicable tax consequences.... A participant or beneficiary participant may request up to a maximum of 26 Roth in-plan conversions per calendar year. To be eligible for a Roth in-plan conversion, the participant or beneficiary participant must have a vested account balance of at least $500 at the time of the request. The total amount of a conversion request must be at least $500." MORE >>
"The changes to the national enforcement projects ... highlight where EBSA will focus its enforcement resources to increase broad-based employee benefit plan compliance, address abusive practices and bad actors, and deliver results that increase security for participants and beneficiaries.... investigators will prioritize cases related to: [1] Cybersecurity; [2] Barriers to mental health and substance use disorder benefits; [3] Protecting benefit distributions; [4] Retirement asset management; [5] Surprise billing; [6] Criminal abuse of contributory benefit plans. EBSA will continue its long-standing commitment to identifying abusive Multiple Employer Welfare Arrangements [MEWAs] ... EBSA removed [ESOPs] from the national enforcement project list and will reduce its focus on missing participants following the establishment of the Retirement Savings Lost and Found Database." MORE >>
Rev. Dec. 2025. "Form 5310-A is used by employers to give notice of: [1] A plan merger or consolidation that is the combining of two or more plans into a single plan. [2] A plan spinoff that is the splitting of a single plan into two or more spinoff plans. [3] A plan transfer of plan assets or liabilities to another plan that is the splitting off of a portion of the assets or liabilities of the transferor plan and the concurrent acquisition or assumption of these split-off assets or liabilities by the transferee plan. [4] Qualified separate lines of business (QSLOBs).... An IRS determination letter will not be issued when a Form 5310-A is filed." MORE >>
