12-11-14-1. "ABLE account"

IN Code § 12-11-14-1 (2019) (N/A)
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Sec. 1. As used in this chapter, "ABLE account" refers to an achieving a better life experience (ABLE) account established by an eligible individual that:

(1) is maintained under a qualified ABLE program; and

(2) meets the requirements of Section 529A of the Internal Revenue Code.

As added by P.L.12-2016, SEC.8.