2026 Employee Benefits Market Outlook 16 Trump Accounts Beginning in 2026, the OBBBA creates a new type of tax- advantaged account for children under age 18 called Trump Accounts. These accounts will allow employers to contribute up to $2,500 (adjusted annually for inflation beginning after 2027) on a tax-free basis. Trump Accounts will operate similarly to individual retirement accounts, or IRAs, where earnings grow tax-deferred. In general, annual contributions are limited to $5,000 per child (as adjusted annually for inflation beginning after 2027). Children born between 2025 and 2028 may be eligible to receive a spe- cial $1,000 contribution from the federal government. Employer contributions to Trump Accounts will require a written plan document and will be subject to some of the same tax rules that apply to dependent care FSAs, such as annual nondiscrimination testing and employee notifications. The IRS is expected to propose regula-tions on Trump Accounts in the future, which will likely address implementation details for employer contribu-tion programs. Children born between 2025 and 2028 may be eligible to receive a special $1,000 contribution from the federal government. Employers should review their employee benefit offer- ings in light of the OBBBAs expanded options and new benefit opportunities. Employers should also keep a close eye on regulatory developments as federal agencies release guidance to implement the OBBBAs changes. Finally, communicating with employees about expanded or updated employee benefits is an essen-tial step that can help boost employee satisfaction and improve retention.