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A Smart Start

Home  >  Blog Articles  >  A Smart Start

November 5, 2025 | By Attorney Ross R. Slovensky
A Smart Start

President Donald J. Trump signed the One Big Beautiful Bill Act into law on July 4, 2025. The legislation is a sweeping package of tax and spending reforms aimed at reshaping American economic policy. Among its provisions is the creation of a new type of investment account for children, referred to by some as a "Trump Account."

So what exactly are Trump Accounts and how can you make the most of them for your children?

Children born in the United States after January 1, 2025 through December 31, 2028 are eligible to establish a Trump Account, so long as they are a United States citizen and have a social security number. The parent or guardian then opens the account with their bank or financial institution. If you do not open a Trump Account for your child born during this period, the federal government will open one on their behalf.

Once opened, the Trump Account is funded in two ways. First, the federal government will make an initial $1,000.00 contribution into the account for each eligible child born during the applicable years. Second, parents and guardians then have the option to make additional deposits into the account up to $5,000.00 per year, of which up to $2,500 can come from each parent’s employer and does not count towards parent’s taxable income. Annual deposit limits are indexed to inflation and will increase over time.

Deposits into Trump Accounts must be invested in stock mutual funds or exchange-traded funds following the S&P 500 or other American stock index. Earnings in the Trump Account grow tax-deferred, similar to a traditional IRA account.

Deposits may be withdrawn once the beneficiary turns 18 years old and after their 18th birthday, the account is subject to the same withdrawal rules as other traditional IRA’s. No withdrawals are permitted from the Trump Account before the beneficiary turns 18 and some early withdrawals, like first-time home purchases and qualified educational expenses, are not subject to an early withdrawal penalty.

According to the Executive Office of the President of the United States, Council of Economic Advisers, a baby born in 2026 that has no additional contributions made beyond the federal government’s $1,000.00 contribution at birth will have $5,800.00 by age 18 and $18,100.00 by age 28 (assuming annual investment returns of 10.3%). Significantly, a baby born in 2026 who has maximum annual contributions made on their behalf by parents or guardians until 18 and then makes maximum IRA contributions from 18-28 will have $303,800.00 at 18 and $1,091,000.00 by age 28 (again assuming annual investment returns of 10.3%). If your child is born between January 1, 2025, and December 31, 2028, taking full advantage of the federal government’s $1,000 Trump Account contribution can help establish a strong foundation for long-term financial growth and security.

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