This course provides a focused overview of Trump accounts, the new child savings vehicle created under IRC Sec. 530A by the One Big, Beautiful Bill Act. It covers account establishment, pilot program elections, growth period rules, contribution types (including employer and qualified general contributions), distribution restrictions, and the exception to the IRA aggregation rules. Practitioners will gain the technical foundation needed to advise clients on compliance, contribution planning, and post-growth-period strategies, including Roth conversions and kiddie tax considerations. By proceeding to the examination, you acknowledge and confirm that you have completed the required coursework.