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 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