Defined contribution plan

The Federal Emergency Management Agency (FEMA) issued a disaster declaration on August 31, 2023, for Florida Hurricane Idalia, for the incident period beginning August 27, 2023, and continuing.

The Federal Emergency Management Agency (FEMA) issued a disaster declaration on August 28, 2023, for Oregon severe storms, flooding, landslides, and mudslides, for the incident period of June 11, 2023 – June 12, 2023.

The IRS has announced the postponement of certain tax-related deadlines for victims of flooding in Alaska. The tax relief postpones various tax filing deadlines that began on May 12, 2023. Affected individuals and households who reside or have a business in the regional educational attendance areas of Bering Strait, Copper River, Kuspuk, Lower Kuskokwim, Lower Yukon, and Yukon Flats, in Alaska, as well as taxpayers with records located in the covered area that are needed to meet covered deadlines, qualify for relief.

The IRS has issued Notice 2023-62 to address stakeholder concerns regarding implementation of Section 603 of the SECURE 2.0 Act.

The Federal Emergency Management Agency (FEMA) issued a disaster declaration on August 25, 2023, for Colorado severe storms, flooding, and tornadoes, for the incident period of June 8, 2023 – June 23, 2023.

The Federal Emergency Management Agency (FEMA) issued a disaster declaration on August 25, 2023, for Iowa flooding, for the incident period of April 24, 2023 – May 13, 2023.

The Federal Emergency Management Agency (FEMA) issued a disaster declaration on August 23, 2023, for Alaska flooding, for the incident period of May 12, 2023 – June 3, 2023.

The IRS has announced the postponement of certain tax-related deadlines for victims of wildfires in Hawaii.

The Federal Emergency Management Agency (FEMA) issued a disaster declaration on August 17, 2023, for Tennessee severe storms and straight-line winds, for the incident period of June 25, 2023 – June 26, 2023.

The IRS has announced the postponement of certain tax-related deadlines for victims of severe storms, straight-line winds, and tornadoes in parts of Mississippi.