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Last month, the Internal Revenue Service and the Department of the Treasury published two sets of proposed regulations clarifying the operational and administrative requirements for Trump Accounts, a new type of individual retirement account that may be established for the benefit of minor children under the age of 18 with a valid social security number.
On February 26, 2026, the Department of Labor (DOL) announced a proposed new rule for determining whether a worker is an employee or independent contractor under the Fair Labor Standards Act (FLSA). The proposed rule would rescind a 2024 DOL rule addressing the same topic and replace that rule's guidance on analyzing worker classification. The DOL also seeks to apply its proposed rule to the Family and Medical Leave Act and Migrant and Seasonal Agricultural Worker Protection Act.
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