{"abstract":"This document contains final regulations that provide guidance regarding programs under the Stephen Beck, Jr., Achieving a Better Life Experience Act of 2014 (ABLE Act). The ABLE Act provides rules under which States or State agencies or instrumentalities may establish and maintain a Federal tax-favored savings program for eligible individuals with a disability who are the owners and designated beneficiaries of accounts to which contributions may be made to meet qualified disability expenses. These accounts also receive favorable treatment for purposes of certain means-tested Federal programs. In addition, these final regulations provide corresponding amendments to the unrelated business income tax regulations, the gift and generation- skipping transfer tax regulations, and the electronic filing requirements regulations. These regulations affect eligible individuals that are designated beneficiaries of accounts established and maintained under the ABLE Act.","action":"Final regulations.","agencies":[{"raw_name":"DEPARTMENT OF THE TREASURY","name":"Treasury Department","id":497,"url":"https://www.federalregister.gov/agencies/treasury-department","json_url":"https://www.federalregister.gov/api/v1/agencies/497","parent_id":null,"slug":"treasury-department"},{"raw_name":"Internal Revenue Service","name":"Internal Revenue Service","id":254,"url":"https://www.federalregister.gov/agencies/internal-revenue-service","json_url":"https://www.federalregister.gov/api/v1/agencies/254","parent_id":497,"slug":"internal-revenue-service"}],"body_html_url":"https://www.federalregister.gov/documents/full_text/html/2020/11/19/2020-22144.html","cfr_references":[{"chapter":null,"citation_url":null,"part":"1","title":26},{"chapter":null,"citation_url":null,"part":"25","title":26},{"chapter":null,"citation_url":null,"part":"26","title":26},{"chapter":null,"citation_url":null,"part":"301","title":26},{"chapter":null,"citation_url":null,"part":"602","title":26}],"citation":"85 FR 74010","comment_url":null,"comments_close_on":null,"correction_of":null,"corrections":[],"dates":"Effective date: These final regulations are effective November 19, 2020.","disposition_notes":null,"docket_ids":["TD 9923"],"dockets":[],"document_number":"2020-22144","effective_on":"2020-11-19","end_page":74047,"executive_order_notes":null,"executive_order_number":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2020/11/19/2020-22144.xml","html_url":"https://www.federalregister.gov/documents/2020/11/19/2020-22144/guidance-under-section-529a-qualified-able-programs","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/2020-22144?publication_date=2020-11-19","mods_url":"https://www.govinfo.gov/metadata/granule/FR-2020-11-19/2020-22144/mods.xml","not_received_for_publication":null,"page_length":38,"page_views":{"count":17266,"last_updated":"2026-10-24 18:15:05 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2020-11-19/pdf/2020-22144.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2020-22144.pdf?1605707118","publication_date":"2020-11-19","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2020/11/19/2020-22144.txt","regulation_id_number_info":{"1545-BM68":{"issue":"202010","html_url":"https://www.federalregister.gov/regulations/1545-BM68/guidance-under-section-529a-qualified-able-programs","title":"Guidance Under Section 529A: Qualified ABLE Programs","xml_url":"http://www.reginfo.gov/public/do/eAgendaViewRule?pubId=202010&RIN=1545-BM68&operation=OPERATION_EXPORT_XML","priority_category":"Substantive, Nonsignificant"},"1545-BP10":{"issue":"202010","html_url":"https://www.federalregister.gov/regulations/1545-BP10/guidance-on-the-contribution-limits-applicable-to-able-accounts","title":"Guidance on the Contribution Limits Applicable to ABLE Accounts","xml_url":"http://www.reginfo.gov/public/do/eAgendaViewRule?pubId=202010&RIN=1545-BP10&operation=OPERATION_EXPORT_XML","priority_category":"Substantive, Nonsignificant"}},"regulation_id_numbers":["1545-BM68","1545-BP10"],"regulations_dot_gov_info":{"supporting_documents":[],"regulatory_plan":{"html_url":"https://www.federalregister.gov/regulations/1545-BM68/guidance-under-section-529a-qualified-able-programs","title":"Guidance Under Section 529A: Qualified ABLE Programs"},"comments_count":0,"agency_id":"IRS","comments_url":"https://www.regulations.gov/docketBrowser?rpp=50&so=DESC&sb=postedDate&po=0&dct=PS&D=IRS-2015-0030","supporting_documents_count":0,"docket_id":"IRS-2015-0030","document_id":"IRS-2015-0030-0227","regulation_id_number":"1545-BM68","title":"Guidance Under Section 529A: Qualified ABLE Programs (REG-102837-15)","checked_regulationsdotgov_at":"2020-12-03T04:30:11Z"},"regulations_dot_gov_url":null,"significant":false,"signing_date":null,"start_page":74010,"subtype":null,"title":"Guidance Under Section 529A: Qualified ABLE Programs","toc_doc":"Qualified Achieving a Better Life Experience Programs","toc_subject":"Guidance under Section 529A:\n","topics":["Employment taxes","Estate taxes","Excise taxes","Gift taxes","Income taxes","Penalties","Reporting and recordkeeping requirements"],"type":"Rule","volume":85}