IRS Provides Gift Tax Reporting Relief for Sec. 530A Account Contributions July 9, 2026 ESTATE PLANNING, LEGAL UPDATES By Scott G. Husaby Section 530A accounts, also known as “Trump accounts,” are available for contributions as of July 4, 2026. Created by last year’s One Big Beautiful Bill Act, they’re custodial, tax-advantaged accounts opened by a parent or… READ MORE