Resources

PBGC Updates Interest Assumptions for Valuing Benefits for Q4 2026

The Pension Benefit Guaranty Corporation has issued a final rule updating interest assumptions under the asset allocation regulation for plans with valuation dates in the fourth quarter of 2026.

Defined benefit plan

FEMA Issues Multiple Disaster Declarations

The Federal Emergency Management Agency (FEMA) issued multiple Major Disaster Declarations on October 7, 2026.

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Retirement Plan Disaster Assistance May Be Available for Ohio Storms

The Federal Emergency Management Agency (FEMA) issued a Major Disaster Declaration on October 2, 2026, for Ohio severe storms, straight-line winds, tornadoes, flooding, landslides for the incident period of August 10, 2026, to August 22, 2026.

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IRS Releases 2026-2027 Priority Guidance Plan

The Department of Treasury and Internal Revenue Service (IRS) have released a list guidance projects outlining priorities for the period October 1, 2026, through September 30, 2027.

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IRS Obsoletes Several Guidance Items

The Internal Revenue Service (IRS) has released Notice 2026-58, eliminating extraneous and unnecessary items by identifying and obsoleting 71 Revenue Rulings, Revenue Procedures, Notices and Announcements that were previously published.

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IRS Posts Updated Draft Instructions for Benefit Plan Determinations

The Internal Revenue Service (IRS) has issued draft instructions for Form 5300, Application for Determination for Employee Benefit Plans.

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IRS Releases Draft 2027 Form 1099-R

The IRS has posted a draft 2027 Form 1099-R.

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Draft 2026 Form 8915-F Issued for Disaster Retirement Plan Reporting

The IRS has released a draft update to Form 8915-F, the tax form used to report qualified disaster retirement plan distributions and repayments.

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Prime Interest Rate Increased to 7.0 Percent

Effective September 16, 2026, the prime interest rate was increased from 6.75 percent to 7.0 percent.

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