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TREAS/IRS RIN: 1545-BM68 Publication ID: Fall 2019 
Title: Guidance Under Section 529A: Qualified ABLE Programs 

Guidance under section 529A 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 account created by the Stephen Beck Jr., Achieving a Better Life Experience (ABLE) Act of 2014.  ABLE accounts, are 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: Other 
CFR Citation: 26 CFR 529A     (To search for a specific CFR, visit the Code of Federal Regulations.)
Legal Authority: 26 U.S.C. 529A    26 U.S.C. 7805   
Legal Deadline:  None
Action Date FR Cite
NPRM  06/22/2015  80 FR 35602   
NPRM Comment Period End  09/21/2015 
Final Action  03/00/2020 
Additional Information: REG-102837-15 Drafter attorney: Julia Parnell (202) 317-4086 Reviewer attorney: Taina Edlund (202) 317-4541 Treasury attorney: Catherine Hughes (202) 622-9407 CC:EEE
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
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 317-4086
Fax:855 604-6084