Fiscal Sponsorships. The Accounting Depends on the Model.
Fiscal Sponsorships. The Accounting Depends on the Model.
July 17, 2026
UPDATES + INSIGHTS
Read on for insights and tips in recent blog posts from Larson & Company on a variety of accounting and advisory topics.
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Posts by Kate Niederehe, CPA:
What Are Trump Accounts (IRC §530A)?
Article Summary
- Trump Accounts (IRC §530A) are new federal tax-deferred custodial IRA accounts for minors under age 18, created by the One Big Beautiful Bill Act (signed July 4, 2025), with standard traditional IRA treatment beginning at age 18.
- Eligible U.S. citizen children with a Social...
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