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Courtney Zinter Quoted in Tax Notes Article on IRS Trump Account Guidance Hearing

On October 16, 2026, Tax Notes published an article titled, “IRS Hears Calls for Easier Employer Trump Account Contributions,” where Davis & Harman Partner, Courtney Zinter, was quoted discussing operational challenges to administering employer contributions to Trump accounts.

The Tax Notes article describes the IRS hearing on proposed regulations for employer contributions to Trump accounts, which took place on October 15, 2026.  Zinter’s testimony on behalf of the American Benefits Council was quoted regarding the Trump account verification process for employers and employees.  She said, “Our concern with this possible process is that asking employees to provide a number — and this could be a lengthy number for their Trump account — is it’s bound to result in incorrect numbers being provided some of the time.”

Zinter also raised the question of whether employers could withhold the FICA and FUTA taxes from other wages to ensure that more money goes into an employee’s Trump account, and, if so, what should an employer do when an employee is currently without wages, like when on parental leave.  Christa Bierma, Treasury Associate Benefits Tax Counsel, discussed the possibility of providing relief in the form of paycheck rollovers.

A link to the full article can be found here.

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