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The Department of Treasury and Internal Revenue Service (IRS) have released a proposed rule governing eligible investments for Trump accounts.

The Internal Revenue Service (IRS) has issued Notice 2026-49, providing rollover guidance in accordance with section 324 of SECURE 2.0. Section 324 directed the Treasury and IRS to develop and issue guidance to simplify, standardize, and expedite rollovers to eligible retirement plans and trustee‑to‑trustee transfers from IRAs.

A proposed rule by the Department of Treasury and IRS addressing Trump account employer contributions and associated nondiscrimination testing requirements has been released. One of the features of Trump accounts passed into law last year under the One Big Beautiful Bill Act, is the ability for employers to make Section 125 employer contributions up to $2,500 (indexed) to a Trump account established for an employee or their dependent, under a separate written plan of the employer.

The Internal Revenue Service (IRS) has announced the postponement of certain tax-related deadlines for individuals and businesses in Lewis and Upshur counties in West Virginia that were affected by severe storms, straight-line winds, tornadoes, flooding, landslides and mudslides that began on July 21, 2026.

The Internal Revenue Service (IRS) has issued guidance on a provision of the SECURE 2.0 Act allowing 401(k), 403(a), 403(b), and eligible governmental 457(b) plans to offer optional distributions to pay long-term care (LTC) insurance premiums.

The Office of Management and Budget has completed review of two proposed rules from the Department of Treasury and Internal Revenue Service pursuant to the implementation of Trump accounts under the One Big Beautiful Bill Act. One rule is titled “Trump accounts under section 530A”, and the other is titled “Election for Trump accounts contribution pilot program”. Release of the guidance is expected soon.

The Internal Revenue Service (IRS) released Announcement 2026-7, further delaying the anticipated applicability date for certain portions of future final regulations relating to required minimum distributions (RMDs) under IRC Sec. 401(a)(9) pursuant to SECURE 2.0.

The Internal Revenue Service has issued Notice 2026-12, which contains updated guidance on factors used in certain defined benefit (DB) pension plan minimum funding and present value calculations.

The Internal Revenue Service (IRS) has issued Notice 2026-09 (the Notice), extending the deadline to complete amendments under the SECURE 2.0 Act for individual retirement arrangements (IRAs).