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TREAS/IRS RIN: 1545-BM68 Publication ID: Fall 2016 
Title: Guidance Under Section 529(A): Qualified ABLE Programs 
Abstract:

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.

 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Final Rule Stage 
Major: No  Unfunded Mandates: No 
EO 13771 Designation: uncollected 
CFR Citation: 26 CFR 529(A)     (To search for a specific CFR, visit the Code of Federal Regulations.)
Legal Authority: 26 U.S.C. 529(A)    26 U.S.C. 7805   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  06/22/2015  80 FR 35602   
NPRM Comment Period End  09/21/2015 
Final Action  12/00/2016 
Additional Information: REG-102837-15 Drafting attorney: Terri Harris (202) 317-4541 Reviewing attorney: Taina Edlund (202) 317-4541 Treasury attorney: Catherine Hughes (202) 622-9407 CC: TEGE
Regulatory Flexibility Analysis Required: No  Government Levels Affected: State 
Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Julia E. Parnell
Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 317-4086
Fax:855 604-6084
Email: julia.e.parnell@irscounsel.treas.gov