Qualified ABLE Programs

1. CFR
2. ›
3. Title 26
4. ›
5. Chapter I
6. ›
7. Part 1
8. ›
9. Subject Group Qualified ABLE Programs

Sections

• 1.529A-0
  § 1.529A-0 Table of contents.
• 1.529A-1
  § 1.529A-1 Exempt status of qualified ABLE program and definitions.
• 1.529A-2
  § 1.529A-2 Qualified ABLE program.
• 1.529A-3
  § 1.529A-3 Tax treatment.
• 1.529A-4
  § 1.529A-4 Gift, estate, and generation-skipping transfer taxes.
• 1.529A-5
  § 1.529A-5 Reporting of the establishment of and contributions to an ABLE account.
• 1.529A-6
  § 1.529A-6 Reporting of distributions from and termination of an ABLE account.
• 1.529A-7
  § 1.529A-7 Electronic furnishing of statements to designated beneficiaries and contributors.
• 1.529A-8
  § 1.529A-8 Applicability dates and transition relief.