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Preview of Expected Guidance for Employers on 'Trump Accounts' and Upcoming Regs Announced
Patterson Belknap Webb & Tyler LLP 
[Guidance Overview] Dec. 12, 2025 "Employers who wish to make contributions to Trump Accounts starting next year will be required to establish a separate written plan (and, if applicable, may be required update its Code Section 125 cafeteria plan document to enable employee pre-tax contributions). Employers may also consider other steps that may be required to operationalize contributions." MORE >> |
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