The recent Tax Act of 2017 (the Act) made some sweeping changes to the Internal Revenue Code, including some important enhancements to the provisions regarding ABLE plans. The IRC created ABLE, which stands for “Achieving a Better Life Experience,” programs to help individuals and their families under new IRC Section 529A effective for tax years beginning after Dec. 31, 2014. These qualified ABLE programs were designed to permit an “eligible individual” to open an
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