Tennessee Code Title 71. Welfare § 71-4-806

(a) The qualified ABLE program that is established and maintained by the state as an agency or instrumentality thereof shall comply with all requirements of the code and shall:

(b) The state treasurer shall submit a notice to the secretary of the United States department of the treasury at the time that an account is established. The notice shall contain the name and state of residence of the designated beneficiary and such other and further information as the secretary of the United States department of the treasury may require.

(c) On a monthly basis, the qualified ABLE program shall submit electronic statements to the commissioner of the social security administration containing distributions and account balances from all accounts.

(d) Contributions from a student's individualized education account to an achieving a better life experience account for the benefit of the student along with the earnings in the achieving a better life experience account may only be expended for the student's education expenses in accordance with this part, and the rules promulgated pursuant thereto, and the code.