November 05, 2018

Update on ABLE Accounts: What Trust and Estate Lawyers Need to Know

Bernard A. Krooks and Benjamin A. Rubin

ABLE (Achieving a Better Life Experience) accounts, first discussed in an article published in this magazine last spring, have already undergone significant changes since the original enactment of the law in 2014. Prob & Prop., May/June 2017, at 40. Most recently, the Tax Cuts and Jobs Act of 2017 (2017 Tax Act) made two significant changes that will be discussed below.

ABLE (Achieving a Better Life Experience) accounts

ABLE (Achieving a Better Life Experience) accounts

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