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Current Federal Tax Developments · Aug 19, 2026

Treasury Proposes New Rules for Single-Employer Defined Benefit Pension Funding: Technical Analysis for Tax Professionals

Tax Brief summary and classification of the original reporting.

Bottom Line

💡 Treasury Proposes New Rules for Single-Employer Defined Benefit Pension Fundi.... Worth reviewing for potential client impact.

Summary

Determination of Target Normal Cost and Funding Target for Single-Employer Defined Benefit Plans, REG-107855-25, RIN 1545-BR50, 91 Fed. Reg. _____ (proposed Aug. 20, 2026) (to be codified at 26 C.F.R. § 1.430(d)-1)

Classification

Category: fyiPriority: importantReason: Contains 'treasury' - significant update

Applies To

payroll

Affected Groups

Payroll/employment tax specialists

Related Topics

Original Source

We aggregate public tax updates and provide AI-assisted summaries. Please read the original reporting for full details.

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