IRS Shifts Proposed Rule Hearing on Employer Contributions to Telephone Format
Employers, tax professionals and other stakeholders must attend the Oct. 15, 2026 hearing by phone, per the IRS notice.

The Internal Revenue Service announced that the public hearing scheduled for October 15, 2026, at 10 a.m. ET on the proposed regulations (REG-101355-26) concerning employer contributions to Trump accounts and nondiscrimination rules for dependent-care assistance programs will be conducted by telephone only. The change applies to all participants who intended to testify or listen in on the hearing.
Individuals who submitted timely requests to testify - whether in-person or by phone - will receive a telephone number and access code via email. Each speaker will be allotted ten minutes. The deadline for requesting to attend the hearing without testifying is 5:00 p.m. ET on October 12, 2026, and requests must include the regulation number and the phrase "ATTEND Hearing Telephonically" in the subject line.
The hearing follows the notice of proposed rulemaking published on August 11, 2026 (91 FR 51611). The agenda and supporting materials are available on the Federal eRulemaking Portal. Participants needing disability accommodations must submit a request by October 8, 2026.
All public comments already filed on the proposed regulations remain on the portal at https://www.regulations.gov. For further information, contacts are Jennifer Friedman (202) 317-5500 for the regulations and the Publications and Regulations Section (202) 317-6901 or email for hearing logistics.
Further reading



