Every material rule used by our first Trump Accounts tools maps to a source record with publication, status, effective, and verification dates.
U.S. Treasury and Internal Revenue Service
Controlling temporary rules for automatic enrollment, auto accounts, claiming, activation, and qualified general contributions.
Published: 2026-09-30 · Effective: 2026-09-30 · Verified: 2026-10-08
Open official source →Internal Revenue Service
Current IRS entry point for eligibility, online Form 4547 submission, and status checks.
Published: 2026-05-01 · Effective: 2026-01-01 · Verified: 2026-10-08
Open official source →Internal Revenue Service
Current form hub and revision history.
Published: 2025-12-01 · Effective: 2026-01-01 · Verified: 2026-10-08
Open official source →Internal Revenue Service
Primary source for account, pilot, authorized-individual, contribution, investment, and distribution rules used by the tools.
Published: 2025-12-01 · Effective: 2026-01-01 · Verified: 2026-10-08
Open official source →Internal Revenue Service
Addresses the transfer-tax safe harbor for certain individual contributions and confirms the $5,000 aggregate annual limit.
Published: 2026-07-13 · Effective: 2026-07-13 · Verified: 2026-10-08
Open official source →U.S. Department of Labor
DOL guidance on ERISA treatment and employer contribution programs.
Published: 2026-07-01 · Effective: 2026-07-01 · Verified: 2026-10-08
Open official source →U.S. Treasury and Internal Revenue Service
Proposed—not final—employer program rules. Employer pages label this status explicitly.
Published: 2026-09-08 · Effective: 2026-08-11 · Verified: 2026-10-08
Open official source →U.S. Treasury and Internal Revenue Service
Explains the statutory 0.10% fund-expense ceiling and distinguishes investment-fund expenses from trustee or intermediary fees.
Published: 2026-09-14 · Effective: 2026-08-21 · Verified: 2026-10-08
Open official source →Internal Revenue Service
Federal tax overview for qualified tuition programs.
Published: 2024-01-01 · Effective: 2024-01-01 · Verified: 2026-10-08
Open official source →