#### § 1.529A-0 Table of contents.

This section lists the following captions contained in §§ 1.529A-1 through 1.529A-8.

§ 1.529A-1 *Exempt status of qualified ABLE program and definitions.*

(a) In general.

(b) Definitions.

(1) ABLE account.

(2) Contribution.

(3) Designated beneficiary.

(4) Disability certification.

(5) Distribution.

(6) Earnings.

(7) Earnings ratio.

(8) Eligible individual.

(9) Excess contribution.

(10) Excess aggregate contribution.

(11) Investment in the account.

(12) Member of the family.

(13) Program-to-program transfer.

(14) Qualified ABLE program.

(15) Qualified disability expenses.

(16) Rollover.

(c) Applicability date.

§ 1.529A-2 *Qualified ABLE program.*

(a) In general.

(b) Established and maintained by a State or agency or instrumentality of a State.

(1) Established.

(2) Maintained.

(i) In general.

(ii) Multiple States, agencies, or instrumentalities.

(3) Community Development Financial Institutions (CDFIs).

(c) Establishment of an ABLE account and signature authority.

(1) Establishment of the ABLE account.

(2) Signature authority.

(3) Only one ABLE account.

(4) Beneficial interest.

(d) Eligible individual.

(1) Documentation.

(2) Frequency of recertification.

(3) Loss of qualification as an eligible individual.

(e) Disability certification.

(1) In general.

(2) Marked and severe functional limitations.

(3) Compassionate allowance list.

(4) Additional guidance.

(5) Restriction on use of certification.

(f) Change of designated beneficiary.

(1) In general.

(2) Change effective upon death.

(g) Contributions.

(1) Permissible property.

(2) Annual contributions limit.

(3) Cumulative limit.

(4) Return of excess contributions, excess compensation contributions, and excess aggregate contributions.

(5) Restriction of contributors.

(h) Qualified disability expenses.

(1) In general.

(2) Example.

(i) Separate accounting.

(j) Program-to-program transfers.

(k) Carryover of attributes.

(1) In general.

(2) Annual contribution limit.

(3) Investment direction limit.

(l) Investment direction.

(m) No pledging of interest as security.

(n) No sale or exchange.

(o) Post-death payments.

(p) Reporting requirements.

(q) Applicability date.

§ 1.529A-3 *Tax treatment.*

(a) Taxation of distributions.

(1) In general.

(2) Additional period.

(b) Additional exclusions from gross income.

(1) Rollover.

(2) Program-to-program transfers.

(3) Change of designated beneficiary.

(4) Payments to creditors post-death.

(c) Computation of earnings.

(d) Additional tax on amounts includible in gross income.

(1) In general.

(2) Exceptions.

(e) Tax on excess contributions.

(f) Filing requirements.

(g) No inference outside section 529A.

(h) Applicability date.

§ 1.529A-4 *Gift, estate, and generation-skipping transfer taxes.*

(a) Contributions.

(1) In general.

(2) Generation-skipping transfer (GST) tax.

(3) Designated beneficiary as contributor.

(b) Distributions.

(c) Transfer to another designated beneficiary.

(d) Transfer tax on death of designated beneficiary.

(e) Applicability date.

§ 1.529A-5 *Reporting of the establishment of and contributions to an ABLE account.*

(a) In general.

(b) Additional definitions.

(1) Filer.

(2) TIN.

(c) Requirement to file return.

(1) Form of return.

(2) Information included on return.

(3) Time and manner of filing return.

(d) Requirement to furnish statement.

(1) In general.

(2) Time and manner of furnishing statement.

(3) Copy of Form 5498-QA.

(e) Request for TIN of designated beneficiary.

(f) Penalties.

(1) Failure to file return.

(2) Failure to furnish TIN.

(g) Applicability date.

§ 1.529A-6 *Reporting of distributions from and termination of an ABLE account.*

(a) In general.

(b) Requirement to file return.

(1) Form of return.

(2) Information included on return.

(3) Information excluded.

(4) Time and manner of filing return.

(c) Requirement to furnish statement.

(1) In general.

(2) Time and manner of furnishing statement.

(3) Copy of Form 1099-QA.

(d) Request for TIN of contributor(s).

(1) In general.

(2) Exception.

(e) Penalties.

(1) Failure to file return.

(2) Failure to furnish TIN.

(f) Applicability date.

§ 1.529A-7 *Electronic furnishing of statements to designated beneficiaries and contributors.*

(a) Electronic furnishing of statements.

(1) In general.

(2) Consent.

(3) Required disclosures.

(4) Format.

(5) Notice.

(6) Access period.

(b) Applicability date.

§ 1.529A-8 *Applicability dates and transition relief.*

(a) Applicability dates.

(b)Transition relief.

(1) In general.

(2) Transition period.

(3) Compliance after transition period.