On February 26, 2026, HR Dive quoted Lisa Tavares on employer adoption of 530A accounts.
According to the article, employers may be slow to adopt new 530A “Trump accounts,” tax-deferred retirement accounts for children created under the 2025 One Big Beautiful Bill Act, due to pending IRS guidance and administrative uncertainties. Questions remain about compliance requirements, including nondiscrimination rules and ERISA applicability. As a result, many employers are taking a wait-and-see approach.
Commenting on the new benefits, Tavares noted that employer interest remains cautious as many are waiting for clearer regulatory direction. Employers are still awaiting further IRS guidance on how to establish programs to contribute to the accounts through what the law calls Section 128 employer contributions. She further noted that in a December notice, the IRS indicated that Section 128 contributions would be subject to requirements similar to those governing dependent care assistance programs. In the meantime, Tavares said employers can expect financial institutions to begin rolling out details on how they will administer the accounts.
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