Section 128

Two dollar coins tagged 'Taxed again' and 'Returns tax-free' beside a Trump Account statement showing a $1,000 balance, illustrating how IRC Sections 72 and 408 tax contribution sources differently

The Dollar That Gets Taxed Twice: Sources, Basis, and Taxation Inside a Trump Account

Mark J. Burger, CPA / August 9, 2026

Two dollars can sit side by side in the same Trump Account — one taxed at withdrawal, one that isn’t. Here is how the five contribution sources decide the tax, and why the records matter more than the balance.

The retention advantage most employers will miss: employers can contribute up to $2,500 per employee to a Trump Account, tax-deductible for the employer and tax-free to the employee

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How Employers Build a Tax-Free Retention Advantage with Trump Accounts

Mark J. Burger, CPA / August 9, 2026

Employers can now contribute up to $2,500 per employee to a Trump Account, tax-free, under new Section 128. The rules are simple. The structure most employers will get wrong is not.

Section 128

The Dollar That Gets Taxed Twice: Sources, Basis, and Taxation Inside a Trump Account

How Employers Build a Tax-Free Retention Advantage with Trump Accounts

New Hampshire Office

Florida Office