Kit document
Policy + eligibility pack
⚠️ Educational only
Not legal advice. Customize with counsel before publishing as company policy.
Draft policy summary (plain English)
[Company] may contribute up to $2,500 per calendar year per eligible employee toward Trump Accounts (IRC §530A) for the employee’s eligible child(ren), subject to IRC §128 and the $5,000 annual contribution limit that applies to each child’s account from all sources.
Eligibility snapshot
- Employee must have an eligible child with an established Trump Account
- Child: U.S. citizen, valid SSN, under 18 at end of election year (confirm current IRS rules)
- Employer contribution is per employee, not per dependent
Leadership talking points
- Tax-advantaged recruitment / retention benefit
- Generally deductible to the employer; generally tax-free to the employee under §128
- Works alongside — not instead of — 401(k) / HSA programs