The Regulations Treasury Confirmed, What the Rules Still Leave Unanswered, and What Advisors Should Know
What You'll Learn
The Treasury Department and IRS have issued proposed regulations interpreting the newly enacted Trump accounts under IRC §530A—introducing a complex framework that extends well beyond the widely discussed $1,000 pilot contribution.
This program establishes two distinct…
The Treasury Department and IRS have issued proposed regulations interpreting the newly enacted Trump accounts under IRC §530A—introducing a complex framework that extends well beyond the widely discussed $1,000 pilot contribution.
This program establishes two distinct provisions within the Internal Revenue Code: the Trump account structure under §530A and the Trump Accounts Contribution Pilot Program under §6434. Understanding how these provisions interact—and how they differ—is critical for advisors evaluating planning opportunities and client suitability.
In this session, Denise Appleby (“The IRA Whisperer”) breaks down what the proposed regulations clarify, what operational rules advisors can rely on today, and what key issues remain unresolved.
Advisors will gain practical insight into how Trump accounts are expected to function, how different contribution types are treated, and how to begin positioning these accounts in client conversations.
Learning Objectives:
- Distinguish between Trump accounts under IRC §530A and the §6434 pilot contribution program
- Identify eligibility and election requirements for the $1,000 pilot contribution
- Understand how Trump accounts are established, funded, and administered under proposed regulations
- Evaluate the different contribution types, including employer and other funding sources
- Recognize key areas where additional regulatory guidance is still needed
CE/CPE Eligible: 2.0 CE credit(s) is(are) available to FEN Members with these designations: IAR, CFP, CLU, ChFC, RICP, CDFA. CPA and EA members will earn 2.0 CPE credit(s).
Field of Study: Specialized Knowledge
Prerequisites: There are no prerequisites for this session.
Advanced Preparation: None
Program Level: Basic
Delivery Method: Group Internet Based
NASBA Approved
Financial Experts Network (Sponsor Id#: 145173) is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org.