Trump Accounts (IRC §530A): Estate, Tax, and Wealth Planning Considerations

Susan examined the technical and practical considerations surrounding Trump Accounts under Internal Revenue Code §530A, a new investment vehicle designed for children that features tax‑deferred growth and automatic conversion to an IRA at age 18. Her presentation addressed key planning issues for estate planners and wealth advisors, including contribution limits, gift‑tax treatment, beneficiary control, distribution rules, and how Trump Accounts compare to more established options such as Section 529 plans.

ACTEC Trust and Estate Talk is a webinar series hosted by the American College of Trust and Estate Counsel that features in‑depth discussions on emerging developments in trust, estate, and wealth‑transfer planning. The program brings together experienced ACTEC Fellows to provide timely, practical insights on new laws and planning strategies affecting fiduciaries, advisors, and their clients.