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    • Applicable Federal Rates for September 2026 Released (Rev. Rul. 2026-17)
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    Federal Tax Day - Current, I.2, Proposed Regulations on Trump Account Employer Contributions Corrected (NPRM REG-101355-26), (Aug 24, 2026)

    The IRS has issued a correction to proposed regulations addressing employer contributions to Trump Accounts and nondiscrimination rules for dependent care assistance programs (REG-101355-26; TAXDAY, 2026/08/12, I.4). The correction makes technical an ...

    The IRS has issued a correction to proposed regulations addressing employer contributions to Trump Accounts and nondiscrimination rules for dependent care assistance programs (REG-101355-26; TAXDAY, 2026/08/12, I.4). The correction makes technical and administrative revisions to the proposed regulations, including changes to hearing information, illustrative material, and regulatory text.

    Proposed Regulations, NPRM REG–101355–26, Correction

    Other References:

    • Code Sec. 128

      • CCH Reference - FED ¶7373

      • CCH Reference - FED ¶7373B

      • CCH Reference -FED ¶7373D

      Code Sec. 129

    • CCH Reference -FED ¶7380E

    • CCH Reference -FED ¶7380G

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