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Initial Guidance Released on Trump Accounts
Sequoia 
[Guidance Overview] Jan. 12, 2026 "To provide employer contributions, an employer must establish a Section 128(c) 'Trump account contribution program' ... Employers that establish a Trump account contribution program will also be subject to similar requirements that apply to Section 129 Dependent Care Assistance Programs (DCAPs) ... regarding discrimination, eligibility, notification, statements, and benefits.... [C]ontributions can be made via salary reductions as a part of an employer's Section 125 cafeteria plan if the contribution is made to the Trump account of the employee's dependent[.]" MORE >> |
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