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Internal Revenue Service › Medicaid › Disability

The United States Internal Revenue Service is a bureau of the United States Department of the Treasury. The IRS is charged with collecting revenue and enforcing the Internal Revenue Code.  
Proskauer - Proskauer For Good

Tax-Advantaged ABLE Accounts for Individuals with Disabilities

Proskauer - Proskauer For Good on

According to a National Disability Institute report (available here), adults living with disabilities need 28% more income on average to achieve the same standard of living as those without disabilities. There are some tools...more

Chambliss, Bahner & Stophel, P.C.

What Happens to an ABLE Account If the Beneficiary Is No Longer Disabled?

Chambliss, Bahner & Stophel, P.C. on

It is possible that an individual, once diagnosed as a person with special needs, sometime in the future will no longer qualify as “disabled” according to IRS regulations. The individual’s condition might have improved...more

Cole Schotz

The ABLE Act

Cole Schotz on

Although the Achieving a Better Life Experience Act (or ABLE Act) was signed into law on December 19, 2014, many states have been waiting to offer ABLE accounts authorized by the Act until the IRS published regulations. The...more

Mintz - Public Finance Viewpoints

IRS’s Proposed Section 529A Regulations for ABLE Programs: A Mixed Bag

Mintz - Public Finance Viewpoints on

The IRS today published, right on deadline, its proposed regulations relating to Section 529A state-sponsored “qualified ABLE programs,” under which tax-advantaged investment accounts may be established to fund future...more

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