Webcast
Trump Accounts
A fast, practical briefing on Trump Accounts under §530A—covering eligibility, contributions, investments, distributions, and the IRS forms/notices you’ll need to support clients cleanly and confidently.
$49.00
Webcasts are available for viewing Monday – Friday, 8am – 8pm ET,
and Saturday & Sunday, 10am – 6pm ET.
Without FlexCast, you must start with enough time to finish. (1 Hr/Credit)
Secure Transaction CPE Credits
1 Credits: Taxes
Course Level
Overview
Format
Webcast
Course Description
Trump Accounts—created under Public Law 119-21 (§530A)—are tax-deferred savings accounts for children under 18 that are designed to compound over time and generally operate like a traditional IRA once the child reaches adulthood. The CPE course walks through what practitioners need to know about the program’s rollout, including the pilot $1,000 seed-money contribution for eligible newborns (available during the 2025–2028 pilot window) and the rules for ongoing non-deductible contributions (up to $5,000 annually, subject to specific limitations and inflation adjustments).
You’ll also get practical guidance for advising clients on account setup and compliance: who can open an account, activation and elections, eligible investments and trustees, contribution types (including employer and “general” contributions), distribution/rollover guardrails during the growth period, and how the account transitions into standard IRA treatment after the child turns 18.
Learning Objectives
After completing this course, participants will be able to:
- Identify the statutory framework and core purpose of Trump Accounts under §530A, including the pilot seed-money structure and timing.
- Determine eligibility and roles (e.g., authorized individual/responsible party and account beneficiary) and explain key account-opening and activation steps.
- Apply contribution rules, including annual limits, basis considerations, and the treatment of pilot, employer, and general contributions.
- Describe eligible investment and trustee requirements and recognize how these constraints function during the growth period.
- Distinguish allowable distributions and rollover options during the growth period from post-growth-period IRA distribution rules and penalties.
- Outline filing and recordkeeping considerations related to establishing/electing the account (including draft forms and signature retention).
Course Specifics
WC1826466731
February 4, 2026
None
None
Compliance Information
IRS Provider Number: 0MYXB
IRS Course Number: 0MYXB-T-02772-26-O
IRS Federal Tax Law Credits: 1
CTEC Course Number: 2071-CE-02215
CTEC Federal Tax Law Credits: 1
CFP Notice: Not all courses that qualify for CFP® credit are registered by Western CPE. If a course does not have a CFP registration number in the compliance section, the continuing education will need to be individually reported with the CFP Board. For more information on the reporting process, required documentation, processing fee, etc., contact the CFP Board. CFP Professionals must take each course in it’s entirety, the CFP Board DOES NOT accept partial credits for courses.
CTEC Notice: California Tax Education Council DOES NOT allow partial credit, course must be taken in entirety. Western CPE has been approved by the California Tax Education Council to offer continuing education courses that count as credit towards the annual “continuing education” requirement imposed by the State of California for CTEC Registered Tax Preparers. A listing of additional requirements to register as a tax preparer may be obtained by contacting CTEC at P.O. Box 2890, Sacramento, CA, 95812-2890, by phone toll-free at (877) 850-2832, or on the Internet at www.ctec.org.
Meet The Experts
Alice Orzechowski, CPA, CMA, EA, was born and raised in Washington, DC. She holds BS degrees in Economics and Accounting from the University of Maryland, and an MS in Administration and Management from Hood College. She is licensed as a Certified Public Accountant, Certified Management Accountant, and Enrolled Agent. Alice has provided advice on tax-related matters in The Washington Post, The Frederick News Post, in various AARP publications, and on Wall Street Journal Radio, CNN, and Today’s Woman Television and is a national speaker on tax topics. Alice earned the CPA accreditation in 1976, and over the course of her …
Related Courses
-
Taxes
One Big Beautiful Bill An Overview
Mark Seid, EA, CPA, USTCP & Sharon Kreider, CPA
Webcast
Credits: 2$98.00$79.00 -
Taxes
The Life Cycle of a Revocable Living Trust
Alice Orzechowski, CPA, CMA, EA Webcast
Credits: 2 $98.00 -
Taxes
Rental Properties, with Deep Dive into Short-term Rentals
A.J. Reynolds, EA Webcast
Credits: 2 $98.00