IRS Proposes Rules for Employer Trump Account Contributions
The IRS and Treasury have issued proposed regulations governing employer "Trump Account" contribution programs — a new savings vehicle for dependents under 18 — requiring written plan documents, nondiscrimination testing, employee notification, and verified account contributions, with a public comment deadline of September 25, 2026. The rules carry direct payroll and benefits-administration implications for HR and payroll teams managing employer contribution workflows.