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9 results for "529A"

Showing top 9 matches in Treasury Regulations.

§ 1.529A-0
Table of contents.
§ 1.529A-1
Exempt status of qualified ABLE program and definitions.
§ 1.529A-2
Qualified ABLE program.
§ 1.529A-3
Tax treatment.
§ 1.529A-4
Gift, estate, and generation-skipping transfer taxes.
§ 1.529A-5
Reporting of the establishment of and contributions to an ABLE account.
§ 1.529A-6
Reporting of distributions from and termination of an ABLE account.
§ 1.529A-7
Electronic furnishing of statements to designated beneficiaries and contributors.
§ 1.529A-8
Applicability dates and transition relief.