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Internal Revenue Service Guidance under Section 529A: Qualified ABLE Programs

This document was released on June 19, 2015 by the Internal Revenue Service. The document is a notice of proposed rulemaking to implement the federal Achieving a Better Life Experience (ABLE) Act of 2014, which permits states to establish special 529 savings accounts for individuals with disabilities to be used to help pay for their future disabilty-related care expenses . . .

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