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Trump Accounts: The New Kid on the IRA Block
Seyfarth Link to more items from this source
[Guidance Overview]
Jan. 8, 2026

"Employers have no legal obligation to contribute to Trump Accounts, but tax-exempt employer contributions may enhance employee benefit offerings.... [R]ecent IRS guidance confirms the following: [1] Employers may contribute up to $2,500 to employees' or their children's Trump Accounts pre-tax.... [2] The $2,500 limit applies on a per employee basis ... [3] Any employer contributions must be made pursuant to a written plan document and the contributions must comply with applicable nondiscrimination testing rules[.]"  MORE >>

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