Delaware Code Title 16. Health and Safety § 9602A. Definitions

(1) “Account” means an individual account, a trust account, or a savings account established in accordance with the provisions of this chapter.  An account may be established only for an eligible individual.

(2) “Account owner” means the designated beneficiary.  A person with signature authority over the account (if other than the designated beneficiary) may neither have nor acquire any beneficial interest in the account and must administer the account for the designated beneficiary.

(3) “Board” shall mean the Plans Management Board pursuant to § 2722 of Title 29.

(4) “Designated beneficiary” means the individual for whom the account was established or who has succeeded the former designated beneficiary in that capacity.  If the designated beneficiary is not able to exercise signature authority over the account or chooses to have an account established but not to exercise signature authority, references to the designated beneficiary include actions by the person with signature authority over the account.

(5) “Eligible individual” means a resident of any state who is:

(6) “Federal ABLE Act” means the Stephen J. Beck, Jr., Achieving a Better Life Experience Act of 2014, Pub. L. No. 113-295, 128 Stat. 4010, 1 and includes subsequent amendments to that act, as well as regulations promulgated thereunder by the United States Secretary of the Treasury.

(7) “Program” means the Delaware Achieving a Better Life Experience Program established by this chapter.

(8) “Qualified disability expenses” means any expenses incurred at a time when the designated beneficiary is an eligible individual that relate to the blindness or disability of the designated beneficiary, including expenses that are for the benefit of the designated beneficiary in maintaining or improving health, independence, or quality of life;  provided, however, that any expenses incurred at a time when a designated beneficiary is neither disabled nor blind are not qualified disability expenses, even if the designated beneficiary is an eligible individual for that entire taxable year.