In late 2014, Congress passed the Achieving a Better Life Experience (ABLE) Act, which authorized states to create tax-free savings accounts that could be used to pay for disability-related expenses without affecting an individual’s eligibility for means-tested government programs. Only individuals whose disability occurred prior to their turning 26 can hold an ABLE account. Most ABLE programs allow eligible individuals to participate regardless of their state of residence. Only one ABLE Act account can be established per individual, but there is no limitation on the number of individuals who can contribute to that one account. Total contributions for the benefit of a given ABLE Act beneficiary cannot exceed $14,000 in a single year, the maximum federal gift tax exclusion ($14,000 in 2017). If the ABLE Act account exceeds $100,000, the participant will lose eligibility for Supplemental Security Income (SSI). Medicaid eligibility continues until the account exceeds the limit for the College Savings 529 Plan in the state sponsoring the ABLE program ($250,000 to $450,000 in 2017). Upon the death of an ABLE account holder, states may require reimbursement from remaining funds for Medicaid services provided to the individual after establishment of the account. Check to see whether or not your state does this.