{"version":1,"type":"rich","provider_name":"Libsyn","provider_url":"https:\/\/www.libsyn.com","height":90,"width":600,"title":"Trump Accounts are Coming - and You Need to be Ready","description":"  Trump Accounts are here, and they come with a mix of opportunity and complexity. In this episode, Cary Sinnett (PFP Podcast) and April Walker (Tax Odyssey) team up with Sebrina Ivey, CPA\/PFS, to break down the key rules and planning implications CPA Financial Planners need to understand.   What\u2019s covered:   \u00b7&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; What Trump Accounts are and how they differ from 529s, UTMA\/UGMA, and ABLE accounts  \u00b7&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; The contribution, investment, and trustee rules during the \u201cgrowth period\u201d  \u00b7&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; Key decisions at age 18, and how estate and tax planning converge  \u00b7&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; How to compare Trump Accounts with traditional irrevocable trusts  \u00b7&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; Planning actions to consider before the tax-free window closes    If you\u2019re advising families, this is one account structure you can\u2019t afford to overlook.   &amp;nbsp;AICPA Resources:   \u00b7&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; Trump Accounts under Sec. 530A \u2014 Timeline and insights  \u00b7&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; IRS Form 4547  \u00b7&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; IRS Notice 2025-68  \u00b7&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; Planning for tax changes    This episode is brought to you by the\u202fAICPA\u2019s Personal Financial Planning Section, the premier provider of information, tools, advocacy, and guidance for professionals who specialize in providing tax, estate, retirement, risk management and investment planning advice. Also, by the\u202fCPA\/PFS credential\u202fprogram, which allows CPAs to demonstrate competence and confidence in providing these services to their clients. Visit us online to join our community, gain access to valuable member-only benefits or learn about our PFP certificate program.   Subscribe to the PFP Podcast channel at Libsyn to find all the latest episodes or search \u201cAICPA Personal Financial Planning\u201d on your favorite podcast app.   &amp;nbsp; ","author_name":"AICPA Personal Financial Planning (PFP)","author_url":"https:\/\/pfplanning.libsyn.com\/pfp","html":"<iframe title=\"Libsyn Player\" style=\"border: none\" src=\"\/\/html5-player.libsyn.com\/embed\/episode\/id\/40008070\/height\/90\/theme\/custom\/thumbnail\/yes\/direction\/forward\/render-playlist\/no\/custom-color\/88AA3C\/\" height=\"90\" width=\"600\" scrolling=\"no\"  allowfullscreen webkitallowfullscreen mozallowfullscreen oallowfullscreen msallowfullscreen><\/iframe>","thumbnail_url":"https:\/\/assets.libsyn.com\/secure\/item\/40008070"}