Sullivan & Cromwell·TAX
IRS Package: Trump Accounts Auto-Enrollment, 25F Regs, 71 Items Obsoleted
IRS roundup: automatic Trump Accounts enrollment from about October 1, 2026, proposed and temporary regs on the Section 25F scholarship credit and Section 1062 farmland installment, plus 71 guidance items obsoleted.
trump-accountssection-25f-scholarship-creditirs-priority-guidance-plansection-1062-farmlandirs-guidance-obsolescencetaxpayer-assistance-and-service-actpied-a-terre-tax
Read the original firm alert → Friday, October 9, 2026