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