10 August 2026 IRS releases proposed regulations on employer contributions to Trump accounts On August 10, 2026, the IRS and Treasury Department released proposed regulations (REG-101355-26) with guidance for employers maintaining a Trump account contribution program. The proposed regulations would also update nondiscrimination testing rules for both Trump account programs and dependent care assistance programs. A Tax Alert is forthcoming.
Document ID: 2026-1708 | ||