Federal Register #2026-17123

IRS Proposed Regulations on Eligible Investments for Trump Accounts

This opportunity relates to proposed IRS regulations on eligible investments for Trump accounts: - Government buyer: - Department of the Treasury - Internal Revenue Service (IRS) - No OEMs or vendors are named, as this is regulatory guidance rather than a procurement request - Products/services requested: - No products or services are being procured; the notice provides regulatory guidance - Key requirements and details: - Defines eligible investments for Trump accounts, including mutual funds and ETFs tracking qualified equity indexes (e.g., S&P 500) - Sets a 90% U.S. equity safe harbor for qualifying indexes - Trustees must monitor investments, select default investments, and promptly reinvest if assets become ineligible - Guidance includes definitions for ETF, mutual fund, and investment fund - Strict operational compliance required for trustees managing Trump accounts - No contract value, period of performance, or line items, as this is not a procurement opportunity

Description

This document contains proposed regulations relating to Trump accounts, providing guidance on eligible investments, which are the only assets in which Trump account funds may be invested before the beneficiary turns 18. The regulations define terms related to eligible investments, establish rules for determining eligible investment funds, and outline procedures for trustees to ensure compliance. The proposed regulations affect account beneficiaries and trustees of Trump accounts and aim to clarify investment fund requirements and operational compliance.

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