Section 530A – The Current Big Sleeper? (1CE)

1 IRS CE/CTEC/NASBA CPE*

The so-called One Big Beautiful Bill (OB3) included what is essentially an IRA for minors provision, Section 530A. There's more to this provision than meets the eye, including questions of what its temporary nature means, who is eligible, how to enroll a minor, and whether the juice is worth the squeeze (spoiler: it (probably) is). This course covers all of these topics—and more, including the October 2026 automatic registration.

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*Self-Study recording available for IRS CE Credit only (NO CPE)

NASBA Field of Study: Taxes

IRS Program #: 7Q3WU-T-00998-26
CTEC Course #: 6248-CE-00356