Offer Trump Account contributions, and keep them tax free.
An employer can put up to $2,500 a year per employee into the Trump Accounts of employees' children, free of income tax. The law asks for a separate written plan, and the proposed IRS rules add notices, certifications and trustee reporting. The kit fills all of it in for your company in about ten minutes.
- A written plan with every element the proposed rules list
- The employee notice, certification form and trustee notices
- A nondiscrimination check and a setup checklist for payroll
What the rules ask of employers
From section 128 of the tax code and the proposed regulations of August 11, 2026.
A separate written plan
It must name the eligible classes, the contribution rules, how employees designate accounts, the certification, notice and reporting steps, the plan year, and how mistakes are corrected.
Employee certifications
Each employee certifies who the account is for, the child's date of birth, and that nothing makes the child ineligible. You verify the account itself through the trustee or payroll.
Trustee identification
Each deposit has to be identified in writing to the trustee as a section 128 contribution, with a corrective notice within 21 days if that changes.
Notice and W-2
Eligible employees get reasonable notice of the program, and contributions are reported on Form W-2.
Nondiscrimination
The plan cannot favor highly paid employees: a reasonable eligibility class, and average benefits for everyone else of at least 55% of theirs.
No favorite trustee
You may not limit contributions to accounts at a particular trustee. Owners who are self employed can sponsor a plan but cannot be covered by it.
See a sample
A plan filled in for a made up company. Your kit is built from your own answers.
Questions employers ask
Is this legal advice?
No. The kit gives you documents built carefully from the statute and the proposed regulations, and a checklist. Have your tax advisor or benefits counsel review the plan before you adopt it.
The rules are only proposed. Should we wait?
The statute is in force and requires a separate written plan. The proposed regulations apply to plan years starting after the final rules are published, but they show what the IRS expects. When the rules are final, we update the kit and email you, at no charge.
Can we match the $1,000 pilot deposit?
Yes. The kit can add a pilot match, which the proposed rules let you leave out of the 55% average benefits test when it is offered on the same terms to all eligible employees.
Can employees put in their own pay?
Yes, through a section 125 cafeteria plan, and only for their children's accounts, not their own. The cafeteria plan has to describe the benefit and allow changes at least monthly. The kit includes the election wording and a reminder to amend your cafeteria plan.
Is it subject to payroll taxes?
Contributions up to $2,500 per employee are excluded from income tax. Social Security and Medicare taxes still apply.
Can I cover my own children?
Only if you are a common law employee. Sole proprietors, partners and other self employed owners can sponsor a plan for their staff but cannot participate in it themselves.