Subjgrp 6. Qualified ABLE Programs

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