| Source | Annual Limit | Notes |
|---|---|---|
| Family/Friends | $5,000 | Per child, indexed after 2027 |
| Employer | $2,500 | Under Code Section 128 |
| Government Pilot | $1,000 (one-time) | Born 2025–2028 only |
| Rollovers | No limit | Trustee-to-trustee only |
Independent informational resource about Trump Accounts under 26 U.S.C. § 530A