The IRS recently released Revenue Procedure 2026-25, which establishes a transfer tax safe harbor for certain contributions to Trump Accounts. The guidance appears to be designed to address a concern many in the Private Wealth space have flagged: that contributions to these accounts could constitute gifts of future interests that do not qualify for the annual exclusion, thereby triggering a gift tax return filing obligation.
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IRS Issues Transfer Tax Safe Harbor for Contributions to Trump Accounts

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