Account Restrictions and Rollovers

Analysis of Trump Accounts under Section 530A, including eligibility, contribution limits, gift tax concerns, IRA conversion rules, and comparison to Section 529 plans.

The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights, and commentary on subjects that affect the profession and clients. Learn more in this podcast.