Section 530A – The Current Big Sleeper?
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
Robert Kerr
,
EA
Robert “Bob” Kerr brings extensive experience across the public sector, trade associations, and private sector in tax administration, tax policy, and public policy. During over a decade at the Internal Revenue Service (IRS), he held key positions in both Washington, DC headquarters and the Chicago district office. While working in the Service’s artificial intelligence labs, Bob led two nationwide electronic filing pilot programs, coordinating across multiple functional areas. He also served on the U.S. Senate Finance Committee, assisting Senator Grassley with IRS oversight on issues ranging from private debt collection to relocation expenses.
Bob’s experience with the National Association of Enrolled Agents (NAEA) and H&R Block provides him with a deep perspective on the needs of tax professionals. He served as NAEA’s chief advocate for more than a decade, acted as primary spokesperson to tax and general media, founded its political action committee, and later served as head of office, championing the profession at every level.
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