"Code section 530A Trump accounts and section 128 Trump account contribution programs generally will not constitute 'employee pension benefit plans' for purposes of the provisions of Title I of ERISA. Employer contributions to the Trump accounts will not generally result in Title I coverage for a Trump account or the contribution arrangement where, as discussed [in this Release], they occur only during the growth period. For periods beyond an account beneficiary's growth period, employer involvement with a Trump account and a contribution arrangement should be limited in accordance with the IRA payroll safe harbor conditions in in 29 CFR 2510.3-2(d)."  MORE >>