Panelists will discuss Trump Accounts introduced under OBBBA and the wide-ranging tax and non-tax considerations for individuals and employers. Trump Accounts are new IRA-style arrangements that may be established for eligible minors. The discussion will focus on fundamentals, such as eligibility, contributions, and distributions, along with initial and expected additional guidance. In addition, administrative and practical considerations will be discussed, such as establishing accounts, investment mechanics, and employer nondiscrimination testing.