James E. Earle, a partner in Troutman Pepper Locke’s Employee Benefits + Executive Compensation Practice Group, was quoted in the September 30, 2026, SHRM article, “What Trump Account Auto-Enrollment Means for Employers.”

  • On its surface, the announcement doesn’t directly impact employers, said Jim Earle, partner at Troutman Pepper Locke, in Charlotte, N.C.
  • “The IRS temporary and proposed regs do not directly impact employers,” he said. “They do not change the recent proposed regs on IRC section 128 employer contribution programs for Trump Accounts or impact how and when employers or employees can make contributions to Trump Accounts.” 
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