Code of Federal Regulations Title 26. Internal Revenue § 26.1.529A–0 Table of contents

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

§ 1.529A–1

(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

(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

(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

(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

(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

(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

(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

(a) Applicability dates.

(b) Transition relief.

(1) In general.

(2) Transition period.

(3) Compliance after transition period.