The Federal Tax Desk

Trump Account Employer Nondiscrimination Test

Run the ratio percentage (eligibility) and 55% average benefits tests against your employer's Trump Account contributions — free, per the proposed REG-101355-26 rules, with the $2,500/$5,000 IRC §128 limits built in. (No owner concentration test applies to Trump Accounts — that rule is DCAP-only.)

Benefiting participants (used for the 55% average benefits test)

Enter every participant who is actually benefiting under the plan (not merely eligible), with the benefit amount paid to each.

No owner concentration test applies to a Trump Account contribution program — REG-101355-26’s preamble states plainly that no similar owner-concentration limitation applies under IRC §128. (This rule is DCAP-only, under IRC §129(d)(4).)

Common Questions

What is a Trump Account nondiscrimination test?

Trump Accounts let an employer make tax-favored contributions on behalf of employees, and — like most employer-sponsored benefits — the arrangement cannot disproportionately favor highly compensated employees (HCEs). This tool runs the two tests REG-101355-26 proposes for a Trump Account contribution program — the ratio percentage (eligibility) test and the 55% average benefits test — against your own employee counts and contribution amounts. (The proposed regulations state that the 25% owner concentration test under §129(d)(4) does not apply to Trump Accounts — that rule is DCAP-only.)

Is REG-101355-26 final?

No. REG-101355-26 (91 FR 16314) is a PROPOSED Treasury regulation, published August 11, 2026, and is not yet final as of this tool’s publication. The IRS may change these rules before finalizing them — treat a result from this tool as a reading of the proposed rule, not a settled determination.

What are the Trump Account contribution limits this tool uses?

This tool tests against the $2,500 employer contribution limit and the $5,000 aggregate contribution limit under IRC §128 (added by OBBBA §70204, Public Law 119-21) and Notice 2025-68.

Is this tool free?

Yes. It is free to use, with no signup required. This tool does not include a paid certificate or EA sign-off feature.

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