Making Sense of the New Child Accounts Under the OBBBA

We hope you can join us as we discuss the new “Trump Accounts” and how this will impact both employees and employers.

On December 2, 2025, the IRS issued Notice 2025-68 announcing upcoming regulations and providing initial guidance regarding Trump Accounts. Created by the One Big Beautiful Bill Act (OBBBA), Trump Accounts are a new type of tax-favored savings account for children under the age of 18 that will be available in 2026.

Employers can contribute to the Trump Account of an employee or an employee’s dependent pursuant to a Code Section 128(c) Trump Account Contribution Program.

PRESENTERS

Erik Hinz

Senior Vice President

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Erik Hinz is a Senior Vice President for Horton’s Employee Benefit Solutions and leader of our Minneapolis Benefits Division. In this role, Erik is responsible for providing expertise on industry benefits and consultative guidance to aid clients in navigating the ever-changing benefits marketplace. He is part of a team of employee-benefits-focused specialists dedicated to delivering innovative healthcare solutions to employers.

James Tuft

Vice President

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James Tuft is a Vice President for Horton’s Employee Benefit Solutions. In this role, James is responsible for providing expert employee benefits consulting, bringing new clients on board, and servicing and retaining existing clients. He is part of a team of employee benefits-focused specialists dedicated to delivering innovative healthcare solutions to employers.