Update: On March 6, 2026, the IRS issued proposed regulations (REG-117270-25) providing guidance on making an election to open a Trump account for eligible children, as well as proposed regulations (REG-117002-25) on the Trump accounts contribution pilot program.
The introduction of Trump accounts under IRC Section 530A creates a powerful new planning opportunity for CPA financial planners working with families, business owners, and multigenerational clients. This PFP Section–exclusive resource provides a practical, planner‑focused framework to understand how Trump accounts work—and,