The IRS announced in New Release IR-2015-91 that the agency has issued proposed regulations for the Achieving a Better Life Experience (ABLE) accounts created by Congress in December of 2013.  Such state sponsored accounts are available to benefit certain individuals who had a disability condition that began before their 26th birthday.

The proposed regulations, found at REG-102837-15, provide guidance to the states setting up such programs, designated beneficiaries of such programs and other interested parties.  These regulations are meant to provide the more detailed guidance the IRS referred to in Notice 2015-18.