Qualified ABLE Programs
26 C.F.R. Part 1 — Income Taxes · 2026 edition · updated 2026-10-04 · United States
In this part
- § 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…
- § 1.529A-8 Applicability dates and transition relief.
- § 1.530A-1T Trump accounts; general requirements; establishment of an initial Trump…
- § 1.530A-7T Qualified general contributions and qualified stock contributions.
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