Federal Register #IRS-2026-1059

IRS Proposed Regulatory Update for Single-Employer Defined Benefit Pension Plans

This opportunity involves a regulatory update from the Internal Revenue Service (IRS) under the Department of the Treasury regarding single-employer defined benefit pension plans. - Government Buyer: - Internal Revenue Service (IRS), Department of the Treasury - No OEMs or vendors are involved, as this is a regulatory action rather than a procurement - Products/Services Requested: - No products or services are being requested; the notice pertains to regulatory changes - Notable Requirements: - Updates to minimum funding requirements for single-employer defined benefit pension plans - Incorporation of statutory amendments not yet reflected in current regulations - Changes to actuarial assumptions, plan-related and investment-related expenses - Revised procedures for plan amendments - Affects participants, beneficiaries, employers maintaining, and administrators of single-employer defined benefit plans - No procurement or purchasing activity is associated with this notice

Description

This document contains proposed regulations that would modify rules in the existing regulations relating to the minimum funding requirement applicable to single-employer defined benefit pension plans. The modifications include changes to the rules relating to the determination of a plan's target normal cost and funding target and would implement certain statutory amendments that have not yet been reflected in the regulations. These proposed regulations would affect participants in, beneficiaries of, employers maintaining, and administrators of single-employer defined benefit plans. The notice invites written or electronic comments and requests for a public hearing to be received by October 19, 2026.

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