What Employers Need To Know About Trump Account Contribution Programs

On August 11, 2026, the IRS published proposed regulations providing guidance on employer contributions to Trump Accounts under new Section 128 of the Internal Revenue Code. The regulations are only proposed and would not take effect until the plan year following the year in which these regulations are finalized (thus, 2027 at the earliest). Employers can rely on the proposed regulations in the meantime. Issues discussed below may change before the guidance is finalized.