IRS Releases Final Version of Forms and Instructions for 1099-R and 5498 for 2026 Reporting

(June 23, 2026) On June 23, 2026, the IRS released the final 2026 Instructions for Forms…

IRS Posts Draft of 2026 Instructions for Forms 1099-R and 5498

(June 18, 2026) See June 23, 2026 article for summary of changes included in final…

DOL Releases Trump Account Guidance: Not Generally Considered Employee Pension Benefit Plans

(June 17, 2026) On June 17, 2026, the Department of Labor (DOL) published Technical Release 2026-02…

2027 HSA COLAs Issued

(May 29, 2026) The IRS issued Revenue Procedure 2026-24 to announce the 2027 cost-of-living adjustments (COLAs)…

The IRS Releases Guidance on Qualified Long-Term Care Distributions from Retirement Plans

(May 26, 2026) On May 20, 2026, the IRS issued Notice 2026-33 to provide guidance for…