Service status ·A8 Core™ · The Operating System for Financial Accounts ·The account operating system · API-first

A8Core™

API reference v1

Account types

Trump Account — rollovergated

I.R.C. § 530A(e); Notice 2025-68 Q&A A-4, A-5. Must be funded first by a qualified rollover contribution of the entire balance.

On this pageOverview Authority Parameters Example Eligible assets Contributions Rules

Slug	`trump-account-rollover`
Nature	`CustodialHolding` — Beneficial owner holds title; the institution holds possession. Off balance sheet.
Contributions	`Mixed`
Earnings	`TaxDeferred`
Contribution year	`CalendarYearOnly`
Status	gated
Legacy code	`TAR` — ISCP import and statement templates only. Not identity, and not accepted by the API.

Required authority

An institution may open this account only if it satisfies every requirement group below. Within a group, any one authority suffices. Across groups, all must be satisfied.

Group	Any one of
Group 1	`TrumpAccountTrustee`

Resolve availability at runtime with GET https://api.a8core.io/v1/account-types. Never hard-code it.

Create Account parameters

POSThttps://api.a8core.io/v1/accountsoperation: CreateAccount

Name	Type		Description
ProviderReferenceId	string	optional	Your internal reference. Used as the idempotency key.
ClientId	Guid	required	The A8 Core™ Client ID that owns the account.
AccountTypeCode	string	required	Must be `trump-account-rollover`.
InstitutionId	Guid	required	The institution holding the assets. It must hold every authority this type requires.
BeneficiaryDateOfBirth	date	required	Derives the end of the growth period: before Jan 1 of the year the beneficiary attains 18.
ResponsibleIndividualId	Guid	required	The individual who made the Form 4547 election.
InvestmentId	long	optional	Links the account to a sponsor investment.

Example

POST https://api.a8core.io/v1/accounts

"ProviderReferenceId": "acct-10293",
"ClientId": "8fa2c1e4-5b6d-4f3a-9c2e-7d1a2b3c4d5e",
"AccountTypeCode": "trump-account-rollover",
"InstitutionId": "b4c1e770-9d33-4a02-91ef-2c6a8b5d0f14",
"BeneficiaryDateOfBirth": "2025-03-14",
"ResponsibleIndividualId": "c1d8f302-6b47-4e59-8a20-4d9f1b6e7c33"

200 OK

"RequestId": 1736472901835,
"Status": 1,
"AccountId": "3c7b1f90-2a44-4e21-8d6c-9b0e5a1f7c22"

Errors

ErrorCode	Meaning
InstitutionNotAuthorizedForAccountType	The institution does not hold every authority this type requires.
ClientNotFound	No client matches the supplied ClientId.
FirstContributionMustBeQualifiedRollover	A rollover Trump account must be funded first by a qualified rollover contribution of the entire balance.
BeneficiaryAlreadyHasFundedTrumpAccount	There can be only one funded Trump account for an individual at any time.
IneligibleInvestment	Cash and money market funds are not eligible investments during the growth period.

Eligible assets

The row below is the account-type dimension only. What this account may actually hold is the intersection of the account-type rule, the asset-class rule, any instrument predicates, and the institution’s authority asset scope.

●Permitted◐Conditional○Not permitted

Account family	Stocks & ETFs	Mutual funds	Bonds & fixed income	Cash & money market	Real estate	Private equity & venture	Private credit & notes	Precious metals	Digital assets	Stablecoins
Trump account — growth period	Conditional	Conditional	Not permitted	Not permitted	Not permitted	Not permitted	Not permitted	Not permitted	Not permitted	Not permitted

Eligible investments only, § 530A(b)(3). Cash and money market funds are NOT eligible investments (Notice 2025-68 Q&A D-8). See the instrument predicates.

Instrument predicates

Class-level eligibility can say conditional. It cannot say what the condition is. These are attribute predicates on the instrument, stored in InstrumentEligibilityPredicate and evaluated continuously, not only at purchase.

Predicate	Requirement	Source
InstrumentType	in MutualFund,ETF	I.R.C. § 530A(b)(3)(A)
RegisteredUnder1940Act	= true	Notice 2025-68 Q&A D-1
IsDomesticCorporation	= true	Notice 2025-68 Q&A D-1
TracksQualifiedIndex	= true	I.R.C. § 530A(b)(3)(A)(i); Q&A D-2
IndexIsSectorSpecific	= false	I.R.C. § 530A(b)(3)(B); ESG indexes are sector-specific per Q&A D-6
IndexUsCompanyWeightPct	>= 90	Notice 2025-68 Q&A D-5 safe harbor
IndexHasRegulatedFuturesContracts	= true	I.R.C. § 530A(b)(3)(B); § 1256(g)(1), (g)(7)
UsesLeverage	= false	I.R.C. § 530A(b)(3)(A)(ii); Q&A D-3
AnnualFeesAndExpensesBps	< 10	I.R.C. § 530A(b)(3)(A)(iii). Strictly less than 0.1% of net assets; Q&A D-4

Contributions

Contribution source drives two things: whether the amount counts toward the annual limit, and whether it creates basis. A free-text reason cannot express that.

Source	Counts to cap	Creates basis	Legal basis
PilotProgramContribution	No	No	I.R.C. § 6434. $1,000, once, born 2025-2028.
QualifiedGeneralContribution	No	No	I.R.C. § 530A(f). Funded by a State, the U.S., D.C., a tribal government, or a § 501(c)(3).
QualifiedRolloverContribution	No	Carries over	I.R.C. § 530A(e). Entire balance; carries over basis; must be the FIRST contribution.
Section128EmployerContribution	Yes	No	I.R.C. § 128. $2,500 per employee per year, not per dependent.
OtherContribution	Yes	Yes	I.R.C. § 530A(c)(2)(A). Creates basis. No compensation required.

There is no prior-year election. I.R.C. § 219(f)(3) does not apply. A contribution made January 31, 2027 is a 2027 contribution and cannot be applied to 2026. Every other IRA allows the prior-year attribution.

Rules that govern this type

Not subject to Treasury’s trustee selection. This is the type a A8 Core™ institution competes for.
Establishable only during the growth period, and only after the initial account exists.
Must be funded first by a qualified rollover contribution of the entire balance. Consequently there can be only one funded Trump account for an individual at any time.