1545-BM68 201804 Unified Agenda of Federal Regulatory and Deregulatory Actions 1545 Internal Revenue Service IRS 1500 Department of the Treasury TREAS Guidance Under Section 529(A): Qualified ABLE Programs

Guidance under section 529(A) of the Internal Revenue Code regarding a program established and maintained by a State, or agency or instrumentality thereof, under which contributions may be made to an ABLE account, which is established for the purpose of meeting the qualified disability expenses of an eligible disabled individual who is the designated beneficiary of the account.

]]> Substantive, Nonsignificant Previously Published in The Unified Agenda Final Rule Stage No No Other 26 CFR 529(A) 26 U.S.C. 529(A) 26 U.S.C. 7805 No NPRM 06/22/2015 80 FR 35602 NPRM Comment Period End 09/21/2015 Final Action 02/00/2019 REG-102837-15 Drafter attorney: Terri Harris (202) 317-4541 Reviewer attorney: Taina Edlund (202) 317-4541 Treasury attorney: Catherine Hughes (202) 622-9407 CC: TEGE No State No No No Julia Parnell E. Attorney 1545 Internal Revenue Service IRS 202 317-4086 855 604-6084 julia.e.parnell@irscounsel.treas.gov 1111 Constitution Avenue NW., Washington DC 20224