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Review common errors on Form W-2, Wage and Tax Statement, and Form, W-3, Transmittal of Wage and Tax Statements, to ensure employee information is correct.

Find out the monthly weighted-average interest rates that apply to your retirement plan.

A defined benefit retirement plan provides a benefit based on a fixed formula.

Expanded Annual Actuarial Certifications for Multiemployer Plans Due March 31 for Calendar Year Plans

Generally (except for certain plans under Sections 104, 105, and 402 of the Pension Protection Act of 2006 and CSEC plans under Section 414(y)), for funding purposes, single-employer plans are required to use the 24-month average segment rates determined under Section 430(h)(2) of the Code, as amended by the Moving Ahead for Progress in the 21st Century Act (MAP-21), the Highway and Transportation Funding Act of 2014 (HATFA), and the Bipartisan Budget Act of 2015 (BBA). obÌåÓýever, a plan sponsor is permitted to elect to use the monthly yield curve under Section 430(h)(2)(D)(ii) in place of the segment rates.

Most defined benefit (DB) plans cannot forfeit a participant¡¯s benefit after 5 consecutive 1-year breaks-in-service.

This table provides the monthly corporate bond weighted average interest rates.

Sample Plan Amendment on Benefit Limits for Underfunded Plans

Hybrid Defined Benefit Plans - Final and Proposed Regulations

Hybrid Plan Interest Crediting Rules ¨C Certain Effective Dates Postponed