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.

* * * * * * * * * *
Published by NTD’s Tax Technical Knowledge Services group; Andrea Ben-Yosef, legal editor

Document ID: 2026-1708