§ 530A(d)(4)(B)

a qualified ABLE rollover contribution

UNDECIDED

0 of 2 settled

  1. 1

    § 530A(d)(4)(B)

    ALL OF
    “paid during the calendar year in which the account beneficiary attains age 17”
    “in a direct trustee-to-trustee transfer from a Trump account maintained for the benefit of the account beneficiary to an ABLE account (as defined in section 529A(e)(6)) for the benefit of the such account beneficiary” needs Step 2 ABLE account UNDECIDED
    “the amount of such payment is equal to the entire balance of the Trump account from which the payment is made”
  2. 2

    § 529A(e)(6)

    ABLE account

    ALL OF
    “an account established by an eligible individual, owned by such eligible individual, and maintained under a qualified ABLE program.”