Date/Time
4/22/2027
12:00 PM - 2:00 PM Central
12:00 PM - 2:00 PM Central
Course Registration
Credits
2 Credits
Event Type(s)
Webinars
Event Description
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.
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:
Presenters:
Denise Appleby, MJ, APA, CISP, CRPS, CRC
Field of Study:
Taxes (2)
Major Topics:
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, CRC
Field 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
Webinar
Outlook/vCalendar/Google
Click on the icon next to the date(s) to add to your calendar:
| 4/22/2027 |    |
Email Reminder
