Trump Accounts - 0.2 CPEA New Account Type Will Reshape Family Level Tax Planning. Trump Accounts represent one of the most significant changes to long term savings and tax advantaged planning in decades. These accounts blend features of custodial accounts and IRAs while introducing entirely new eligibility, funding, and investment rules. This course explains how Trump Accounts work, how they are funded, and how tax professionals can help families avoid costly compliance

Minimum QBI Deduction

NASBA CPA Field of Study:  Federal Taxation Publication Date: 4/6/2026  Instructional Delivery Method: Self-Study  Level:  Intermediate Prerequisites: None Advanced Preparation: No Advanced Preparation Required Author: Lee Reams

penalty assessments

and long-term planning

and documentation requirements can help businesses minimize costs and avoid compliance failures before the law becomes effective

Author: Lee T

key reporting requirements

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These are changes that impact:

deduction requirements

Master Foreign Reporting and Taxation: Key Concepts for U

industrial businesses