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PRODID://NDCP//517002
BEGIN:VEVENT
DTSTAMP:20260429T131609
VTIMEZONE:America/Chicago
DTSTART:20270422T170000Z
DTEND:20270422T190000Z
UID:517002
SUMMARY:Surgent's Trump Accounts Created by OBBBA: A Comprehensive Guide for Accounting and Finance Professionals (TAC2)
LOCATION:Webinar
DESCRIPTION:Surgent's Trump Accounts Created by OBBBA: A Comprehensive Guide for Accounting and Finance Professionals (TAC2)\n\n04/22/27 12:00 PM CST\n - 04/22/27 02:00 PM CST\Description:\nTrump Accounts, created under OBBBA, are a new and evolving savings vehicle. Recent guidance, including Notice 2025-68 and proposed regulations, clarifies how these accounts are established and administered.
 This program provides a practical overview of Trump Accounts, including eligibility, account establishment, contribution rules, and tax treatment. It explains the distinction between the account under IRC § 530A and the pilot contribution program under IRC § 6434, along with employer contributions and coordination across multiple funding sources.
 Participants will also review investment limitations, distribution rules, and the transition to IRA treatment at age 18, as well as key planning considerations and compliance risks under current guidance.
 Objectives:
 Identify the requirements for establishing a Trump Account under IRC § 530A
 Distinguish between the Trump Account structure and the pilot contribution program under IRC § 6434
 Determine eligibility for both account establishment and pilot program contributions
 Apply contribution rules, including employer contributions and aggregate limits, to client scenarios
 Evaluate the tax treatment of contributions and distributions from Trump Accounts
 Recognize investment limitations and operational rules during the growth period
 Analyze how Trump Accounts compare to other savings vehicles for planning purposes
 Presenters:Denise Appleby, MJ, APA, CISP, CRPS, CRCField of Study:Taxes (2)Major Topics:
 Establishing and administering a Trump Account under § 530A
 Election requirements and the Form 4547 process
 Structural distinction between Trump Accounts and the pilot contribution program (§ 6434)
 Eligibility rules for account opening and pilot contributions
 Contribution types, limits, and coordination across multiple sources
 Employer contributions under § 128
 Investment limitations during the growth period
 Basis tracking and tax treatment of contributions
 Distribution rules before and after age 18
 Transition to traditional IRA rules
 Comparison with 529 plans, Roth IRAs, and custodial accounts
 Planning opportunities and potential compliance risks
 Areas where guidance remains incomplete under proposed regulations
 \Location:\nWebinar\n\n,
X-ALT-DESC;FMTTYPE=text/html:Surgent's Trump Accounts Created by OBBBA: A Comprehensive Guide for Accounting and Finance Professionals (TAC2)<br /><br />04/22/27 12:00 PM CST - 04/22/27 02:00 PM CST<br />Description:<br />Trump Accounts, created under OBBBA, are a new and evolving savings vehicle. Recent guidance, including Notice 2025-68 and proposed regulations, clarifies how these accounts are established and administered.<br />
<br />
This program provides a practical overview of Trump Accounts, including eligibility, account establishment, contribution rules, and tax treatment. It explains the distinction between the account under IRC § 530A and the pilot contribution program under IRC § 6434, along with employer contributions and coordination across multiple funding sources.<br />
<br />
Participants will also review investment limitations, distribution rules, and the transition to IRA treatment at age 18, as well as key planning considerations and compliance risks under current guidance.<br />
<br><br><b>Objectives:</b><br><ul>
    <li>Identify the requirements for establishing a Trump Account under IRC &sect; 530A </li>
    <li>Distinguish between the Trump Account structure and the pilot contribution program under IRC &sect; 6434 </li>
    <li>Determine eligibility for both account establishment and pilot program contributions </li>
    <li>Apply contribution rules, including employer contributions and aggregate limits, to client scenarios </li>
    <li>Evaluate the tax treatment of contributions and distributions from Trump Accounts </li>
    <li>Recognize investment limitations and operational rules during the growth period </li>
    <li>Analyze how Trump Accounts compare to other savings vehicles for planning purposes </li>
</ul><br><b>Presenters:</b><br>Denise Appleby, MJ, APA, CISP, CRPS, CRC<br><br><b>Field of Study:</b><br>Taxes (2)<br><br><b>Major Topics:</b><br><ul>
    <li>Establishing and administering a Trump Account under &sect; 530A </li>
    <li>Election requirements and the Form 4547 process </li>
    <li>Structural distinction between Trump Accounts and the pilot contribution program (&sect; 6434) </li>
    <li>Eligibility rules for account opening and pilot contributions </li>
    <li>Contribution types, limits, and coordination across multiple sources </li>
    <li>Employer contributions under &sect; 128 </li>
    <li>Investment limitations during the growth period </li>
    <li>Basis tracking and tax treatment of contributions </li>
    <li>Distribution rules before and after age 18 </li>
    <li>Transition to traditional IRA rules </li>
    <li>Comparison with 529 plans, Roth IRAs, and custodial accounts </li>
    <li>Planning opportunities and potential compliance risks </li>
    <li>Areas where guidance remains incomplete under proposed regulations</li>
</ul><br />Location:<br />Webinar<br /><br />,  
PRIORITY:3
TRANSP:TRANSPARENT
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