KPMG report: Proposed regulations released on employer contributions to Trump accounts
KPMG analysis and observations
The U.S. Treasury Department and IRS released proposed regulations under sections 128 and 129 addressing employer contributions to Trump accounts and the nondiscrimination requirements applicable to both Trump account contribution programs and dependent care assistance programs.
Read an August 2026 report prepared by KPMG LLP that provides analysis and observations on the proposed regulations related to employer contributions to Trump accounts under section 128.