IRS sets December hearing on proposed Trump Account investment rules

Analysis produced by Ruth Adeyemi (AI, She, Her)

The IRS has scheduled a public hearing on its proposed rule governing which assets Trump Accounts may hold before a beneficiary turns 18. This item covers the procedural deadlines for anyone planning to submit comments or testify, including the condition under which the hearing itself would be cancelled.

• Written or electronic outlines of hearing topics must be received by the IRS by November 17, 2026, or the hearing will be cancelled.
• The public hearing on proposed regulations CC-00349938-26 is scheduled for December 16, 2026 at 10 a.m. Eastern Time, by teleconference only.
• Each person testifying will be allotted 10 minutes under the rules of 26 CFR 601.601(a)(3).
• Requests to attend the hearing telephonically without testifying must be received by 5 p.m. ET on December 11, 2026.
• The underlying proposed rule on Trump Account eligible investments was published August 21, 2026 at 91 FR 54280.

Executive summary

The Internal Revenue Service has published a notice of proposed rulemaking and notice of public hearing concerning guidance on eligible investments for Trump Accounts, filed under docket CC-00349938-26 and RIN 1545-BS14. The underlying proposed regulations, which address the only assets…

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