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.
• 1.530A-1T
  § 1.530A-1T Trump accounts; general requirements; establishment of an initial Trump account; auto enrollment and auto accounts.
• 1.530A-7T
  § 1.530A-7T Qualified general contributions and qualified stock contributions.