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An ABLE account, also known as a 529 ABLE or 529A account, is a state-run savings program for eligible people with disabilities in the United States. Rules governing ABLE accounts are codified in Internal Revenue Code section 529A, which was enacted by the Achieving a Better Life Experience (ABLE) Act in 2014.
ABLE accounts allow individuals with disabilities to save money using a tax-advantaged account. These accounts were created as part of the Achieving a Better Life Experience Act (ABLE) of 2014.
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The one exception to the general asset limit is the ABLE account, which was established with the signing into law of the ABLE Act of 2014 (standing for Achieving a Better Life Experience Act) on December 19, 2014, This tax-advantaged account was codified under the newly added Section 529A of the Internal Revenue Code. [40]
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However, the Stephen Beck, Jr. Achieving a Better Life Experience Act of 2014 (the ABLE Act) amended Section 529 of the Internal Revenue Service Code of 1986 to create tax-free savings accounts (ABLE accounts) for qualified expenses, and with these accounts (each person may have only one account) people with disabilities who have a condition ...
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