The Trump Accounts (IRC §530A) were established under the One Big Beautiful Bill Act (OBBBA), signed into law on July 4, 2025. These new accounts introduce important planning opportunities—and compliance considerations—for tax professionals and advisors.

This course provides an in-depth analysis of Trump Accounts and their practical application in client planning. Participants will gain a clear understanding of eligibility requirements, contribution rules, and tax treatment, along with key reporting and compliance considerations. Funds in these accounts are invested in low-cost U.S. equity index funds and grow tax-deferred until the child turns 18, at which point the account converts to a traditional IRA, creating additional planning considerations for distributions and long-term tax strategy.

The Trump Accounts are designed to:

• IRS guidance regarding gift taxes and FAFSA treatment
• Provide every newborn with a governmentfunded starting balance
• Allow families to contribute additional funds over time
• Enable taxadvantaged growth similar to existing retirement or 529 plans
• Create a lifetime asset base that can be used for education, homeownership, or retirement
• Encourage early financial literacy and longterm wealth accumulation

For CPAs and financial advisors, this represents a new planning vehicle, a new compliance area, and a new opportunity to guide families on longterm financial strategy. This two-hour program, taught by award-winning instructor Ilene Slatko, will dive deeply into the regulations, tax ramifications, and business opportunities.

Join us! Upon completion of the course, you will be able to:

• Explain IRC §530A structure and how it differs from IRAs, Roth IRAs, and 529 plans
• IRS guidance regarding gift taxes and FAFSA treatment
• Help clients understand the potential growth in the Trump Accounts
• Master mixed-basis rules tracking pre-tax vs. after-tax contributions across multiple sources
• Advise on Form 4547 filing requirements, timing, priority order, and enrollment mechanics
• Identify gift tax exposure
• Discuss future Roth conversions with clients
• Address state conformity
• Recognize IRS guidance gaps
• Recognize the business opportunities to advise clients and grow your practice

Credits and Other information:

• Recommended CPE credit – 2.0
• Recommended field of study – Taxes
• Session Prerequisites and preparation: None
• Session learning level: Basic
• Location: Virtual/Online
• Delivery method: Group Internet Based
• NASBA Sponsor: 146439
• IRS Course ID: PJGWS
• Attendance Requirement: Yes
• Session Duration: 120 Minutes
• Case Studies and Live Q&A session with speaker
  • PowerPoint presentation for reference

Who Will Benefit:

• Attorneys
• Certified Public Accountants (CPAs)
• Enrolled Agents (EAs)
• Tax Professionals
• Unenrolled Tax Preparers

Coder Archives is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org.

Speaker Profile

llene Slatko, CEO and founder of DSS Consulting and the e-learning platform Metamorphosis, coaches clients on building strong financial decision-making skills. She spent over 25 years as a financial advisor and built her business through her seminar series, “Women and Their Money.” Ilene is a subject-matter expert on the Federal Employees Retirement System (FERS) and speaks to civil-service employees across the federal agency spectrum.

Ilene is proud to be an award-winning speaker and columnist and is delighted to help facilitate a greater understanding of pre-retirement and retirement issues.