Employee Benefits and Executive Compensation — Preparing for 2027 — Trump Accounts

In this episode of Employee Benefits and Executive Compensation — Preparing for 2027, Jim Earle and Jeff Banish, attorneys in Troutman Pepper Locke’s Employee Benefits + Executive Compensation practice, break down Trump accounts, a new type of individual retirement account established under the One Big Beautiful Bill Act designed to build long-term wealth for children. Jim and Jeff walk through who qualifies as an eligible beneficiary, how accounts are established, key rules governing the growth period, including contribution limits and permitted investments, and the federally funded $1,000 pilot program contribution for children born between 2025 and 2028.

The episode also explores the exciting opportunities Trump accounts present for employers, including how companies can contribute to employees' children's accounts directly or through a cafeteria plan salary reduction arrangement under a Section 128 employer contribution program. Jim and Jeff address compliance and reporting obligations, outstanding IRS and Treasury guidance, and important planning considerations as employers weigh Trump account contributions against other benefits.

Listeners can find updates on health and welfare plans, executive compensation, and retirement plans in other episodes in the series.

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