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Yes BNY Mellon FDIC Insured account up to $250,000. Yes 25 Yes 5 Yes $35 per year. No Yes $5.00/month Yes 0 $35 per year. $2.50 per check NA

Legislative Summary HB 188

0 No fee for electronic statements. $10 annually for mailed paper statements. $0 $0

From the very beginning, Alabama ABLE was designed to be a self-empowerment tool for people with disabilities. We always presume competence while making sure you have access to any supports you need. Our program was created with the support of people with disabilities and the organizations that serve them.

Where can I find the ABLE Plan’s investment performance information? https://www.alabamaable.gov/historical-investment-performance

Description of plan’s Recertification of ABLE Eligibility Policy: The account owner or ALR is responsible for letting the plan know if they are no longer eligible for ABLE. We do not require an annual recertification process.

Do you have a policy for opening an account for an account owner who does not have a guardian or conservator for managing spending and investments from the ABLE account? Yes. Where possible, we would like to help the person with the disability open and manage their own ABLE account. If they are not able to or would like someone else to manage the account we allow for people to serve as Authorized Legal Representatives. Please visit this page for more information: https://www.alabamaable.gov/alr-info

Does your plan allow for proper account titling for a representative payee? Our ABLE plan allows for representative payees to properly manage the account as Authorized Legal Representative.

What is your plan’s policy regarding payment of funeral / burial expenses as a qualified disability expense (QDE) prior to account freeze, if available? Our ABLE plan allows for the payment of funeral and burial expenses as a qualified disability expense (QED) prior to the remaining assets being transferred to the estate of the beneficiary.

Alaska /state-review/alaska/ Alaska ABLE Program (click to open an account) Phone 1.888.609.8871 https://savewithable.com/ak/home.html Open for Enrollment Ascensus College Savings Recordkeeping Services, LLC 400,000 Yes $19,000 (This limit is a Federal limit that is required of all states and does not include additional ABLE to Work contributions.) An Account Owner who is employed and who is not contributing to a defined contribution plan, an annuity contract or an eligible deferred compensation plan may contribute additional money to their ABLE Account. The additional amount that may be deposited is an amount equal to the Account Owner’s employment income or equal to the poverty line for a one-person household for the prior calendar year, whichever amount is the less. This is up to $15,060 for residents of the continental U.S.; $18,810 for residents of Alaska and $17,310 for residents of Hawaii. Fifth Third Bank 7 The Investment Options include 6 Target Risk Options with Underlying Investments managed by BlackRock, Schwab, Vanguard, Capital Group-American Funds, and Sallie Mae Bank. Fifth Third Bank provides the 7th Investment Option, a Checking Account Option, that invests 100% of its assets in an FDIC-insured checking account. Yes No Contributions to the Target Risk Options will be held for 5 or 6 business days before becoming available for withdrawal and contributions to the Checking Account Option will be held for 6 or 7 business days before becoming available for withdrawal. No No

Yes The Checking Account Investment Option invests 100% of its assets in a checking account held at Fifth Third Bank, which offers FDIC insurance up to $250,000, subject to certain restrictions. The ABLE Account cannot be opened at a Fifth Third Bank branch. Visit the Plan’s website to open the ABLE Account. Yes 25 Yes 25 Yes Annual Account Maintenance Fee (assessed quarterly). $56.00 for paper delivery of confirmations and statements ($14.00/quarter); $31.00 for e-delivery of confirmation and statement notifications ($7.75/quarter). The Plan may reduce this fee by an additional $5.00 per year if the Account Owner or Authorized Individual is a resident of Alaska. No Yes A Fifth Third Bank Checking Account Option is available with a real-time debit card and no overdraft fees. The $2.00 monthly fee will be waived for Accounts with an average daily balance greater than $250, or if enrolled in E-delivery Yes 0 Annual Account Maintenance Fee (assessed quarterly). $56.00 for paper delivery of confirmations and statements ($14.00/quarter); $31.00 for e-delivery of confirmation and statement notifications ($7.75/quarter). The Plan may reduce this fee by an additional $5.00 per year if the Account Owner or Authorized Individual is a resident of Alaska. Checks may be purchased for $6.00 per checkbook. Once the checking account balance reaches at least $25.00, payment for checkbooks may be made from funds in the Account. A Fifth Third Bank Checking Account Option is available with a real-time debit card and no overdraft fees. The $2.00 monthly fee will be waived for Accounts with an average daily balance of greater than $250, or if enrolled in E-delivery

HB2388 is the legislation that establishes the Arizona ABLE Act program, AZ ABLE

0 Annual Account Maintenance Fee (assessed quarterly). $56.00 for paper delivery of confirmations and statements ($14.00/quarter); $31.00 for e-delivery of confirmation and statement notifications ($7.75/quarter). The Plan may reduce this fee by an additional $5.00 per year if the Account Owner or Authorized Individual is a resident of Alaska. $0 $0

Alaska is a member of the National ABLE Alliance, a bi-partisan consortium of states and the District of Columbia. Alaska savers and investors can choose among 7 Investment Options, including a fully integrated Fifth Third, FDIC-insured Checking Account Option, which is available with a real-time debit card and check-writing capability. Account Owners can take advantage of lower fees by choosing Electronic Delivery. The Alaska ABLE Program is available to both in-state and out-of-state residents. Anyone can contribute to an Alaska ABLE Account, and the easy-to-use Ugift feature makes gift contributions easy.

Where can I find the ABLE Plan’s investment performance information? Please See Plan Disclosure Documents

Arizona /state-review/arizona/ AZ ABLE (click to open an account) Phone: 1-800-439-1653 from 9am-8pm ET https://az-able.com/ Open for Enrollment Vestwell State Savings 555,000 No $19,000 (This limit is a Federal limit that is required of all states and does not include additional ABLE to Work contributions.) An Account Owner who is employed and who is not contributing to a defined contribution plan, an annuity contract or an eligible deferred compensation plan may contribute additional money to his or her ABLE Account. The additional amount that may be contributed is an amount equal to the Account Owner’s employment income or equal to the poverty line for a one-person household for the prior calendar year, whichever amount is the less. This is up to $15,060 for residents of Arizona. Bank of New York Mellon 4 Vanguard Yes No 1. Contributions received from a Beneficiary or ALR will be subject to a five (5) Business Day holding period before the funds are available for withdrawal. 2. Contributions made as a result of a gift from a third party will be subject to a ten (10) Business Day holding period before the funds are available for withdrawal. 3. A change in mailing address will result in a ten (10) Business Day holding period before physical checks can be requested and mailed to the new address of record. 4. A change in bank account will result in a ten (10) Business Day holding period before Electronic Fund Transfers can be requested and sent to the new linked bank account. No Yes Arizona residents and taxpayers may deduct the amount of their contributions to an ABLE Account from their Arizona adjusted gross income to the extent the contributions were not deducted in computing Federal adjusted gross income. Annual contributions made to the AZ ABLE program up to and including two thousand dollars ($2,000) per participating taxpayer, and up to four thousand dollars ($4,000) for married individuals filing a joint tax return, shall be subtracted in determining Arizona adjusted gross income.

Yes The Fifth Third Bank, NA BankSafe account is FDIC Insurance up to $250,000, subject to certain restrictions. Yes 25 Yes 1 Yes The current account maintenance fee is $27 per year payable at $6.75 per quarter. No Yes $5.00 per month. the STABLE Visa Cards offer different levels of spending controlls for the STABLE account onwer and/or authorized legal representative. Yes 0 The current account maintenance fee is $27 per year payable at $6.75 per quarter. $0 $5.00 per month

Arkansas Acheiving A Better Life Experience Act

0 $10 annually (print/mail); $0 electronic. There is no fee for rolling over an account, however, based on when the account is terminated, the account owner may be assessed a portion of the maintenance fee. $0

STABLE Account is the national ABLE savings program administered by the Office of the Ohio Treasurer of State. Through its partner state model, Arizona residents have access to a program that features the best customer service and offers ease of enrollment, unsurpassed website accessibility, an online portal to manage your account, some of the lowest investment management fees in the country, payroll deduction, personalized gifting page, and a loadable debit card with customizable spending controls and transactional recordkeeping.

Does your plan allow for different Levels of Control for who manages spending and investments from the ABLE account? Yes, the STABLE Visa Cards offer different levels of spending control for the STABLE account owner and/or authorized legal representative.

The plan’s investment performance can be found here: https://az-able.com/historical-performance

Do you have a policy for opening an account for an account owner who does not have a guardian or conservator for managing spending and investments from the ABLE account? Yes, during the opening procedure, (online or paper application) this relationship is established via the answer to the hierarchy question included.

Does your plan allow for proper account titling for a representative payee? If the representative payee is an individual, they set up the account with themselves as the Authorized Legal Representative. If the representative payee is an organization, the account is set up with the organization as the administrator with an agent to act on behalf of the organization.

What is your plan’s policy regarding payment of funeral / burial expenses as a qualified disability expense (QDE) prior to account freeze, if available? Upon notification of the death of the account owner, our staff requests a copy of the death certificate. Once received, we inquire if there are outstanding qualified disability or funeral and burial expenses to be paid. If so, payment is made to cover those expenses. If there are funds left above those final expenses, the state Medicaid recovery office is notified of the death and opportunity to recover. If there are funds left after Medicaid recovery or due to no recovery request, a check is made payable to the estate of the account owner.

Does your plan allow for naming any beneficiary on the account? Yes. A successor beneficairy may be named within the account. Upon the death of the STABLE account owner, outstanding qualified disability expenses, including funeral and burial may be paid. Then Medicaid recovery rules apply. If there are funds remaining, they will be paid to the successor beneficiary named on the account.

Arkansas /state-review/arkansas/ Arkansas ABLE (click to open an account) Phone: (888) 609-8874 https://savewithable.com/ar/home.html Open for Enrollment Ascensus College Savings Recordkeeping Services, LLC 366,000 Yes $19,000 (This limit is a Federal limit that is required of all states and does not include additional ABLE to Work contributions.) An Account Owner who is employed and who is not contributing to a defined contribution plan, an annuity contract or an eligible deferred compensation plan may contribute additional money to their ABLE Account. The additional amount that may be deposited is an amount equal to the Account Owner’s employment income or equal to the poverty line for a one-person household for the prior calendar year, whichever amount is the less. This is up to $15,060 for residents of the continental U.S.; $18,810 for residents of Alaska and $17,310 for residents of Hawaii. Fifth Third Bank 7 The Investment Options include 6 Target Risk Options with Underlying Investments managed by BlackRock, Schwab, Vanguard, Capital Group-American Funds, and Sallie Mae Bank. Fifth Third Bank provides the 7th Investment Option, a Checking Account Option, that invests 100% of its assets in an FDIC-insured checking account. Yes No Contributions to the Target Risk Options will be held for 5 or 6 business days before becoming available for withdrawal and contributions to the Checking Account Option will be held for 6 or 7 business days before becoming available for withdrawal. Yes Yes, subject to federal and state probate laws. Yes Arkansas taxpayers can deduct $5K if filling as individual and $10K if filing jointly. This deduction only applies to contributions made to Arkansas ABLE Accounts. Consult with a Tax Preparer to discuss your tax matters.

Yes The Checking Account Investment Option invests 100% of its assets in a checking account held at Fifth Third Bank, which offers FDIC insurance up to $250,000, subject to certain restrictions. The ABLE Account cannot be opened at a Fifth Third Bank branch. Visit the Plan’s website to open the ABLE Account. Yes 25 Yes 25 Yes Annual Account Maintenance Fee (assessed quarterly). $56.00 for paper delivery of confirmations and statements ($14.00/quarter); $31.00 for e-delivery of confirmation and statement notifications ($7.75/quarter). The Plan may reduce this fee by an additional $5.00 per year if the Account Owner or Authorized Individual is a resident of Arkansas. No Yes A Fifth Third Bank Checking Account Option is available with a real-time debit card and no overdraft fees. The $2.00 monthly fee will be waived for Accounts with an average daily balance greater than $250, or if enrolled in E-delivery Yes 0 Annual Account Maintenance Fee (assessed quarterly). $56.00 for paper delivery of confirmations and statements ($14.00/quarter); $31.00 for e-delivery of confirmation and statement notifications ($7.75/quarter). The Plan may reduce this fee by an additional $5.00 per year if the Account Owner or Authorized Individual is a resident of Arkansas. Checks may be purchased for $6.00 per checkbook. Once the checking account balance reaches at least $25.00, payment for checkbooks may be made from funds in the Account. A Fifth Third Bank checking account option is available with a real-time debit card and no overdraft fees. The $2.00 monthly fee will be waived for accounts with an average daily balance of greater than $250, or if enrolled in electronic statement delivery.

Assembly Bill 449 (2015) implements the federal ABLE Act in California

Arkansas is a member of the National ABLE Alliance, a bi-partisan consortium of states and the District of Columbia. Arkansas savers and investors can choose among 7 Investment Options, including a fully integrated Fifth Third, FDIC-insured Checking Account Option, which is available with a real-time debit card and check-writing capability. Account Owners can take advantage of lower fees by choosing Electronic Delivery. The Arkansas ABLE Program is available to both in-state and out-of-state residents. Anyone can contribute to an Arkansas ABLE Account, and the easy-to-use Ugift feature makes gift contributions easy.

Where can I find the ABLE Plan’s investment performance information?Please see ABLE Plan Disclosure Documents

California /state-review/california/ CalABLE (click to open an account) Phone: 1.833.225.2253 https://www.calable.ca.gov/ Open for Enrollment Vestwell State Savings, LLC effective August 21, 2023 529,000 Yes $19,000 (This limit is a Federal limit that is required of all states and does not include additional ABLE to Work contributions.) An Account Owner who is employed and who is not contributing to a defined contribution plan, an annuity contract or an eligible deferred compensation plan may contribute additional money to their ABLE Account. The additional amount that may be deposited is an amount equal to the Account Owner’s employment income or equal to the poverty line for a one-person household for the prior calendar year, whichever amount is the less. This is up to $15,060 for residents of the continental U.S.; $18,810 for residents of Alaska and $17,310 for residents of Hawaii. BNY Mellon 8 Vanguard, Fidelity, Schwab, BNY Mellon Yes No Contributions made to your account by the Account Owner or Authorized Legal Representative are subject to a 5-day hold. Contributions made by third parties may be subject to a 10-day hold. Additionally, a change in mailing address will result in a 15 day hold before a check withdrawal can be made to the updated address. A change in bank account will result in a 10 day hold before an ACH can be made to that bank account. For ACH withdrawals, you will typically receive the funds within two to five Business Days after CalABLE processes the request. For a check withdrawal request, you will typically receive the check within seven to ten Business Days after CalABLE processes the request. However, those time frames are not guaranteed, and various circumstances may cause your receipt of the funds or the check to be delayed. Yes Subject to Federal and state probate laws. Medi-Cal will not file a claim directly on the ABLE account. However, the state may recover on assets that have transferred from an ABLE account to an estate. In these cases, Medi-Cal will recover only if ALL of the following apply: 1) The deceased Medi-Cal member was aged 55 or older; 2) The member leaves an estate that is subject to formal probate. Under current law, only estates that exceed $150,000 (on Jan 1, 2020 this increases to $166,250) in value are subject to formal probate; 3) The member received nursing facility services or home and community based services, including related hospital and prescription drug services; 4) The member is not survived by a spouse of registered domestic partner, child under 21 years of age, or disabled child of any age. Recipients of the estate may also apply for a hardship waiver against recovery on all or part of the estate. Recovery is limited to the amount of payments made for the services listed above (including managed care premiums) or the value of the estate, whichever is less. California Welfare and Institutions Code 4885(b), along with Center for Medicaid and Medicaid Services SMD# 17-002 “RE: Implications of the ABLE Act for State Medicaid Programs.” Direction to states on recovery of ABLE accounts can be found on page 7. No

*AB-339 Qualified ABLE Program: age limit (Irwin)*AB-339 Qualified ABLE Program: age limit (Irwin)

Please see Plan Disclosure Document

Yes Investments in the FDIC-Insured Portfolio are FDIC insured up to $250,000, subject to certain FDIC limits and restrictions. Yes 25 Yes 1 Yes $30 per year withdrawn in 4 quarterly installments. No No. There are no restrictions on the number of withdrawals that can be taken. There are no fees with withdrawals taken by check or ACH. Yes $1.50 per month (currently waived) The ABLE plan True Link Cards is avialable for ABLE account owner and authorized legal representative. Yes 0 $30 per year withdrawn in 4 quarterly installments. $0 $1.50 per month (currently waived)

0 $10 per year $0 There is no charge for withdrawals.

Entity Enrollments and online Entity Account Management; Parent Landing page; Unique gifting solution that allows family and friends to contribution via ACH, Debit Card, and Checks; Direct Deposit of SSA Benefits or Payroll

Description of plan’s Recertification of ABLE Eligibility Policy: If an account owner is no longer eligible for their CalABLE Account, they simply have to notify the Program of this change.

Does your plan allow for different Levels of Control for who manages spending and investments from the ABLE account? The CalABLE True Link Cards allows the ABLE account owner and/or authorized legal representative to set limits on qualified disability expense spending.

Do you have a policy for opening an account for an account owner who does not have a guardian or conservator for managing spending and investments from the ABLE account? If a beneficiary is under the age of 18 or unable to open an account on their own, they must have an Authorized Legal Representative (also known as an ALR) do it for them. An ALR may be anyone who is selected by the eligible beneficiary with legal capacity, anyone who has Power of Attorney, is a conservator or legal guardian, a spouse, parent, sibling, or grandparent, or a representative payee (individual or organization), in that order of priority.

Description of plan’s Recertification of ABLE Eligibility Policy. If an account owner is no longer eligible for their CalABLE Account, they simply have to notify the Program of this change.

What is your plan’s policy regarding payment of funeral / burial expenses as a qualified disability expense (QDE) prior to account freeze: In the event of the death of a beneficiary, the funds from a CalABLE account can be used by his or her estate to repay any outstanding eligible expenses, funeral, and burial costs. *As part of the estate, funds in the ABLE account are subject to federal estate tax.

Does your plan allow for naming any beneficiary on the account? A successor for an ABLE account must be a sibling, step-sibling, or half-sibling of the Account Owner and must also qualify for an ABLE account. A successor must be added to the account before the death of the beneficiary.

Colorado /state-review/colorado/ Colorado ABLE (click to open an account) Phone: 1-888-609-3468 https://www.coloradoable.org/ Open for Enrollment Ascensus 500,000 Yes $19,000 (This limit is a Federal limit that is required of all states and does not include additional ABLE to Work contributions.) An Account Owner who is employed and who is not contributing to a defined contribution plan, an annuity contract or an eligible deferred compensation plan may contribute additional money to their ABLE Account. The additional amount that may be deposited is an amount equal to the Account Owner’s employment income or equal to the poverty line for a one-person household for the prior calendar year, whichever amount is the less. This is up to $15,060 for residents of the continental U.S.; $18,810 for residents of Alaska and $17,310 for residents of Hawaii. The checking account option is provided through Fifth Third Bank, NA 6 Vanguard Yes No Contributions made by check, recurring contribution, or EFT to the checking account option will be available for withdrawal after six business days. Contributions to the investment options made check, recurring contribution, or EFT will be available for withdrawal after 5 business days. There will be a hold of 10 business days on withdrawal requests when there is a change of address. No Yes Yes, you can deduct your contributions on the Colorado State Taxes if you use the ColoradoABLE account. Other states' ABLE plans are not eligible for the Colorado state deduction.

HB 1359

https://coableonline.com/coabletpl/fund/pricePerformance.cs

Yes The Fifth Third Bank, NA checking account is FDIC Insurance up to $250,000, subject to certain restrictions. Yes 25 Yes 25 Yes The annual account maintenance fee is $58, but it is taken out quarterly $14.50. If Electronic Delivery is established, the Annual Account Maintance Fee is reduced to $33, which is $8.25 per quarter. Yes Two free withdrawals per month, $1 for each additional withdrawal. Yes $2.00 a month checking fee, unless the client is signed up for electronically delivered statements or have a average monthly balance of $250. Yes 25 The quarterly account maintenance fee of $15.00 for paper statement delivery ($60 annually) is reduced to $11.25 quarterly ($45 annually) for accounts that receive electronic statements. $2 monthly Charge. The fee is waived if your account has an average daily balance of $250 or if you sign up for electronic delivery of statements. $2 monthly Charge. The fee is waived if your account has an average daily balance of $250 or you signed up for electronic statements.

25 The paper delivery of statements is $6.25 per quarter, it can be waiver with electronic delivery of statements. $25 $2 monthly fee is associated with utilizing the debit card option. However, the fee can be waived with an average daily balance over $250.

Colorado account owners benefit from powerful oversight, high-quality plan features and low-cost, strong-performing investments. Account owners have access to an exclusive, fully integrated Fifth Third, FDIC-insured checking account option, which is available with a real-time debit card and check-writing capability. The ColoradoABLE plan is available to both in-state and out-of-state residents, and Illinois taxpayers who contribute to ColoradoABLE accounts can take a deduction from state income taxes. Anyone can contribute to a ColoradoABLE account, and the easy-to-use Ugift feature makes gift contributions easy.

Does your plan allow for different Levels of Control for who manages spending and investments from the ABLE account? Yes, the ABLE plan may allow for different levels of account access for the owner and Authorized Legal Represenative through the debit card option.

Description of plan’s Recertification of ABLE Eligibility Policy: On the opening date anniversary each year, the account administrator is asked by our system to recertify the ABLE account: We do not accept deposits or issue disbursements on the account until the recertification is complete. We also offer a paper form to be completed for those without internet access or the inability to use the system.

ATM fee: $2.00 for each transaction outside of network.

Does your plan allow for proper account titling for a representative payee? If the rep payee is an individual, they set the account up with themselves as the administrator and the disabled person as the account owner. If the rep payee is an individual, they set the account up with themselves as the administrator and the disabled person as the account owner. If the rep payee is an entity, the account is set up with the entity as the administrator with an agent to act on behalf of the entity and the disabled person as the account owner.

What is your plan’s policy regarding payment of funeral / burial expenses as a qualified disability expense (QDE) prior to account freeze, if available? Upon notification of the death of the account owner/disabled person, our staff requests a copy of the death certificate. Once received, we inquire if there are outstanding medical or funeral final expenses. If so, payment is made to cover those expenses. If there are funds left above those final expenses, a check is requested payable to the estate of the account owner/disabled person.

Does your plan allow for naming any beneficiary on the account? No, upon death a sibling can be named a successor owner if they are disabled.

Connecticut /state-review/connecticut/ ABLE CT (click to open an account) Phone: 1 (888) 609-3268 http://CT.savewithABLE.com Open for Enrollment Ascensus College Savings Recordkeeping Services, LLC 300,000 Yes $19,000 (This limit is a Federal limit that is required of all states and does not include additional ABLE to Work contributions.) An Account Owner who is employed and who is not contributing to a defined contribution plan, an annuity contract or an eligible deferred compensation plan may contribute additional money to their ABLE Account. The additional amount that may be deposited is an amount equal to the Account Owner’s employment income or equal to the poverty line for a one-person household for the prior calendar year, whichever amount is the less. This is up to $15,060 for residents of the continental U.S.; $18,810 for residents of Alaska and $17,310 for residents of Hawaii. Fifth Third Bank 7 The Investment Options include 6 Target Risk Options with Underlying Investments managed by BlackRock, Schwab, Vanguard, Capital Group-American Funds, and Sallie Mae Bank. Fifth Third Bank provides the 7th Investment Option, a Checking Account Option, that invests 100% of its assets in an FDIC-insured checking account. Yes No Contributions to the Target Risk Options will be held for 5 or 6 business days before becoming available for withdrawal and contributions to the Checking Account Option will be held for 6 or 7 business days before becoming available for withdrawal. No

Enabling Connecticut Legislation: PA 15-80—sHB 6738

Delaware Achieving a Better Life Experience Savings Accounts

Connecticut is a member of the National ABLE Alliance, a bi-partisan consortium of states and the District of Columbia. Connecticut savers and investors can choose among 7 Investment Options, including a fully integrated Fifth Third, FDIC-insured Checking Account Option, which is available with a real-time debit card and check-writing capability. Account Owners can take advantage of lower fees by choosing Electronic Delivery. The Connecticut ABLE Program is available to both in-state and out-of-state residents. Anyone can contribute to a Connecticut ABLE Account, and the easy-to-use Ugift feature makes gift contributions easy.

Where can I find the ABLE Plan’s investment performance information? Please See Plan Disclosure Booklet

ABLE CT site

Delaware /state-review/delaware/ DEPENDABLE (Click to open an account) 1 (888) 609-8914 https://savewithable.com/de/home.html Open for Enrollment Ascensus College Savings Recordkeeping Services, LLC 350,000 Yes $19,000 (This limit is a Federal limit that is required of all states and does not include additional ABLE to Work contributions.) An Account Owner who is employed and who is not contributing to a defined contribution plan, an annuity contract or an eligible deferred compensation plan may contribute additional money to their ABLE Account. The additional amount that may be deposited is an amount equal to the Account Owner’s employment income or equal to the poverty line for a one-person household for the prior calendar year, whichever amount is the less. This is up to $15,060 for residents of the continental U.S.; $18,810 for residents of Alaska and $17,310 for residents of Hawaii. Fifth Third Bank 7 The Investment Options include 6 Target Risk Options with Underlying Investments managed by BlackRock, Schwab, Vanguard, Capital Group-American Funds, and Sallie Mae Bank. Fifth Third Bank provides the 7th Investment Option, a Checking Account Option, that invests 100% of its assets in an FDIC-insured checking account. Yes No Contributions to the Target Risk Options will be held for 5 or 6 business days before becoming available for withdrawal and contributions to the Checking Account Option will be held for 6 or 7 business days before becoming available for withdrawal. No Yes Delaware tax payers can subtract up to $5,000 ($10,000 for spouses filing jointly) from their federal adjusted gross income on their state income tax return. The deduction applies only to contributions made to a Delaware Achieving a Better Life Experience (ABLE) account.

ABLE Plan Disclosure Documents

Yes The Checking Account Investment Option invests 100% of its assets in a checking account held at Fifth Third Bank, which offers FDIC insurance up to $250,000, subject to certain restrictions. The ABLE Account cannot be opened at a Fifth Third Bank branch. Visit the Plan’s website to open the ABLE Account. Yes 25 Yes 25 Yes Annual Account Maintenance Fee (assessed quarterly). $56.00 for paper delivery of confirmations and statements ($14.00/quarter); $31.00 for e-delivery of confirmation and statement notifications ($7.75/quarter). The Plan may reduce this fee by an additional $5.00 per year if the Account Owner or Authorized Individual is a resident of Delaware. No Yes A Fifth Third Bank Checking Account Option is available with a real-time debit card and no overdraft fees. The $2.00 monthly fee will be waived for Accounts with an average daily balance greater than $250, or if enrolled in E-delivery Yes 0 Annual Account Maintenance Fee (assessed quarterly). $56.00 for paper delivery of confirmations and statements ($14.00/quarter); $31.00 for e-delivery of confirmation and statement notifications ($7.75/quarter). The Plan may reduce this fee by an additional $5.00 per year if the Account Owner or Authorized Individual is a resident of Delaware. Checks may be purchased for $6.00 per checkbook. Once the checking account balance reaches at least $25.00, payment for checkbooks may be made from funds in the Account. A Fifth Third Bank checking account option is available with a real-time debit card and no overdraft fees. The $2.00 monthly fee will be waived for accounts with an average daily balance of greater than $250, or if enrolled in electronic statement delivery.

Legislative Summary B21-0252

Delaware is a member of the National ABLE Alliance, a bi-partisan consortium of states and the District of Columbia. Delaware savers and investors can choose among 7 Investment Options, including a fully integrated Fifth Third, FDIC-insured Checking Account Option, which is available with a real-time debit card and check-writing capability. Account Owners can take advantage of lower fees by choosing Electronic Delivery. The Delaware ABLE Program is available to both in-state and out-of-state residents. Anyone can contribute to a Delaware ABLE Account, and the easy-to-use Ugift feature makes gift contributions easy.

Where can I find the ABLE Plan’s investment performance information? Please See Plan Disclosure Documents

District of Columbia /state-review/district-columbia/ DC ABLE (click to open an account) Phone: 1 (888) 609-3458 https://savewithable.com/dc/home.html Open for Enrollment Ascensus College Savings Recordkeeping Services, LLC 500,000 Yes $19,000 (This limit is a Federal limit that is required of all states and does not include additional ABLE to Work contributions.) An Account Owner who is employed and who is not contributing to a defined contribution plan, an annuity contract or an eligible deferred compensation plan may contribute additional money to their ABLE Account. The additional amount that may be deposited is an amount equal to the Account Owner’s employment income or equal to the poverty line for a one-person household for the prior calendar year, whichever amount is the less. This is up to $15,060 for residents of the continental U.S.; $18,810 for residents of Alaska and $17,310 for residents of Hawaii. Fifth Third Bank 7 The Investment Options include 6 Target Risk Options with Underlying Investments managed by BlackRock, Schwab, Vanguard, Capital Group-American Funds, and Sallie Mae Bank. Fifth Third Bank provides the 7th Investment Option, a Checking Account Option, that invests 100% of its assets in an FDIC-insured checking account. Yes No Contributions to the Target Risk Options will be held for 5 or 6 business days before becoming available for withdrawal and contributions to the Checking Account Option will be held for 6 or 7 business days before becoming available for withdrawal. No No

Yes The Checking Account Investment Option invests 100% of its assets in a checking account held at Fifth Third Bank, which offers FDIC insurance up to $250,000, subject to certain restrictions. The ABLE Account cannot be opened at a Fifth Third Bank branch. Visit the Plan’s website to open the ABLE Account. Yes 25 Yes 25 Yes Annual Account Maintenance Fee (assessed quarterly). $56.00 for paper delivery of confirmations and statements ($14.00/quarter); $31.00 for e-delivery of confirmation and statement notifications ($7.75/quarter). The Plan may reduce this fee by an additional $5.00 per year if the Account Owner or Authorized Individual is a resident of District of Columbia. No Yes A Fifth Third Bank Checking Account Option is available with a real-time debit card and no overdraft fees. The $2.00 monthly fee will be waived for Accounts with an average daily balance greater than $250, or if enrolled in E-delivery Yes 0 Annual Account Maintenance Fee (assessed quarterly). $56.00 for paper delivery of confirmations and statements ($14.00/quarter); $31.00 for e-delivery of confirmation and statement notifications ($7.75/quarter). The Plan may reduce this fee by an additional $5.00 per year if the Account Owner or Authorized Individual is a resident of District of Columbia. Checks may be purchased for $6.00 per checkbook. Once the checking account balance reaches at least $25.00, payment for checkbooks may be made from funds in the Account. A Fifth Third Bank checking account option is available with a real-time debit card and no overdraft fees. The $2.00 monthly fee will be waived for accounts with an average daily balance of greater than $250, or if enrolled in electronic statement delivery.

ABLE Disclosure Plan Documents

DC is a member of the National ABLE Alliance, a bi-partisan consortium of states and the District of Columbia. DC savers and investors can choose among 7 Investment Options, including a fully integrated Fifth Third, FDIC-insured Checking Account Option, which is available with a real-time debit card and check-writing capability. Account Owners can take advantage of lower fees by choosing Electronic Delivery. The DC ABLE Program is available to both in-state and out-of-state residents. Anyone can contribute to a DC ABLE Account, and the easy-to-use Ugift feature makes gift contributions easy.

Where can I find the ABLE Plan’s investment performance information?

Florida /state-review/florida/ ABLE United (click to open an account) Phone: 1-888-524-2253 https://www.ableunited.com/ Open for Enrollment Vestwell State Savings, LLC 500,000 No $19,000 (This limit is a Federal limit that is required of all states and does not include additional ABLE to Work contributions.) An Account Owner who is employed and who is not contributing to a defined contribution plan, an annuity contract or an eligible deferred compensation plan may contribute additional money to his or her ABLE Account. The additional amount that may be contributed is an amount equal to the Account Owner’s employment income or equal to the poverty line for a one-person household for the prior calendar year, whichever amount is the less. This is up to $15,060 for residents of Florida. BNY Mellon 8 BlackRock, Inc. BNY Mellon The Vanguard Group, Inc. Florida PRIME Yes No Up to 5 days for first party deposits, 20 business days for third party deposits Yes Subject to Federal and state probate laws. No There is no state income tax for residents of Florida.

Florida Achieving a Better Life Experience (ABLE) Act

Please See Account Disclosure Document

Yes FDIC insurance generally protects up to $250,000 of your deposits at the same bank in the same ownership right and capacity. Your ABLE Account invested in the FDIC Savings Fund, taken together with other deposits you hold in a single ownership basis at the Bank of New York Mellon, will be insured up to $250,000. Yes 25 Yes 5 No No Yes $2.50 per month Yes 0 $0 $0 $2.50 per month 0 If you choose to opt out of electronic statements, there is a $20 per year fee for paper statements. $0 Prepaid debit card has a $2.50 monthly fee that is deducted from the prepaid card balance monthly.

Florida ABLE, Inc. (d/b/a ABLE United) a registered not-for-profit and direct support organization of the Florida Prepaid College Board that administers the ABLE United Program. ABLE United offers a unique gifting page that allows family and friends to contribute online via ACH or debit card. ABLE United is very active in the community and a complete list of events can be found at https://www.ableunited.com/events/

Does your plan allow for different Levels of Control for who manages spending and investments from the ABLE account? Yes, the ABLE plan True Link Cards offer different levels of spending on qualified disability expenses for the ABLE account owner and authorized legal representative.

Where can I find the ABLE Plan’s investment performance information? https://www.ableunited.com/save/investment-performance/

Generally, the Program considers an individual is eligible until otherwise notified. Noted Terms and Conditions found in the Program Description and Participation agreement, www.ableunited.com/pdpa, can be found below:

1.13 “Certification” means a verification made under penalties of perjury by a person authorized to make such a verification.

1.18 “Disability Certification” means the same as that term is defined in Section 529A of the Code. A Disability Certification is made by the Administrator, under penalties of perjury, confirming that the Beneficiary meets the requirements for an Account and must include any additional documentation required by the IRS.

2.04 Eligibility to Allocate or Deposit Contributions to the Account.
(a) The Program considers the Certification that the Beneficiary is an Eligible Individual to be valid until the end of the calendar year in which a change in the Beneficiary’s condition occurred.
(b) The Administrator is responsible for promptly notifying the Program of any changes in the Beneficiary’s condition that would result in the Beneficiary failing to satisfy the definition of Eligible Individual. An Administrator’s notice will be considered prompt if the Program received the notice in the calendar year in which the Beneficiary’s condition changes.

10.04 Termination Due to Misrepresentation or Failure to Promptly Report Changes in the Beneficiary’s Condition.
(a) The Program may involuntarily terminate an Account if a material misrepresentation is made in the Application, Request, communication, or maintenance of the Account by the Beneficiary or Administrator. A material misrepresentation includes, but is not limited to, providing an invalid Taxpayer Identification Number or providing a false Certification that an individual is an Eligible Individual or a Member of the Family of the Beneficiary.

7.06 Penalty Due to Misrepresentation or Failure to Promptly Report Changes in the Beneficiary’s condition. A nonrefundable penalty of up to $250 or 100 percent of the Account Balance, whichever is less, may be assessed if the Account is terminated pursuant to Paragraph 10.04.

Do you have a policy for opening an account for an account owner who does not have a guardian or conservator for managing spending and investments from the ABLE account? Based on the final IRS regulations, there is an expansion on who may open and manage the account on behalf of the Beneficiary. This includes: the Beneficiary of an ABLE account who has legal capacity selecting an Account Administrator to manage their ABLE account, or the Beneficiary’s agent under a power of attorney, conservator or legal guardian, the spouse, a parent, a sibling, a grandparent, or a representative payee (whether an individual or organization) appointed by the Social Security Administration (SSA), in that order.

Does your plan allow for proper account titling for a representative payee? Accounts that have an individual managing it on behalf of an owner, are title as below (John Doe as the Owner and Jane Doe as the Authorized Legal Representative: John Doe Jane DOE ALR.

What is your plan’s policy regarding payment of funeral / burial expenses as a qualified disability expense (QDE) prior to account freeze, if available? In general, accounts are frozen when notified that an owner has passed to prevent additional contributions. Funds may be requested to withdrawn to pay for outstanding QDEs. Upon notification that there are no additional outstanding QDEs, the program will wait for direction form a Personal Representative or court order on how to disseminate the remaining balance including distribution to a successor owner or to their estate.

Georgia /state-review/georgia/ Georgia STABLE (click to open an account) Phone: 1-800-439-1653 from 9am-8pm ET https://www.georgiastable.com/ Open for Enrollment Vestwell State Savings 555,000 No $19,000 (This limit is a Federal limit that is required of all states and does not include additional ABLE to Work contributions.) An Account Owner who is employed and who is not contributing to a defined contribution plan, an annuity contract or an eligible deferred compensation plan may contribute additional money to his or her ABLE Account. The additional amount that may be contributed is an amount equal to the Account Owner’s employment income or equal to the poverty line for a one-person household for the prior calendar year, whichever amount is the less. This is up to $15,060 for residents of Georgia. Bank of New York Mellon 4 Vanguard Yes No 1. Contributions received from a Beneficiary or ALR will be subject to a five (5) Business Day holding period before the funds are available for withdrawal. 2. Contributions made as a result of a gift from a third party will be subject to a ten (10) Business Day holding period before the funds are available for withdrawal. 3. A change in mailing address will result in a ten (10) Business Day holding period before physical checks can be requested and mailed to the new address of record. 4. A change in bank account will result in a ten (10) Business Day holding period before Electronic Fund Transfers can be requested and sent to the new linked bank account. No No

. O.C.G.A §§ 30-9-1 through 30-9-16 establish the rules for Georgia STABLE

Please See Account Disclosure Document

Hawai’i State Legislature enacted chapter 256B, Hawai’i Revised Statutes, to allow for the establishment of the Hawai’i ABLE Savings Program.

0 $10 annually (print/mail); $0 electronic There is no fee for rolling over an account, however, based on when the account is terminated, the account owner may be assessed a portion of the maintenance fee. $0

STABLE Account is the national ABLE savings program administered by the Office of the Ohio Treasurer of State. Through its partner state model, Georgia residents have access to a program that features the best customer service and offers ease of enrollment, unsurpassed website accessibility, an online portal to manage your account, some of the lowest investment management fees in the country, payroll deduction, personalized gifting page, and a loadable debit card with customizable spending controls and transactional recordkeeping.

Does your plan allow for different Levels of Control for who manages spending and investments from the ABLE account? Yes, the STABLE Visa Cards offer different levels of spending controlls for the STABLE account onwer and/or authorized legal representative.

Where can I find the ABLE Plan’s investment performance information?

The plan’s investment performance can be found here: https://georgiastable.com/historical-performance

Does your plan allow for proper account titling for a representative payee? Yes, if the representative payee is an individual, they set up the account with themselves as the Authorized Legal Representative. If the representative payee is an organization, the account is set up with the organization as the administrator with an agent to act on behalf of the organization.

Hawaii /state-review/hawaii/ Hawaii ABLE Savings Program (click to open an account) Phone number: 1-844-394-2253 http://www.hawaiiablesavings.com/ Open for Enrollment Vestwell 400,000 Yes $19,000 (This limit is a Federal limit that is required of all states and does not include additional ABLE to Work contributions.) An Account Owner who is employed and who is not contributing to a defined contribution plan, an annuity contract or an eligible deferred compensation plan may contribute additional money to their ABLE Account. The additional amount that may be deposited is an amount equal to the Account Owner’s employment income or equal to the poverty line for a one-person household for the prior calendar year, whichever amount is the less. This is up to $15,060 for residents of the continental U.S.; $18,810 for residents of Alaska and $17,310 for residents of Hawaii. BNY Mellon 4 Vanguard and DFA Yes No 5 day hold on account owner or Authorized Legal Representative contributions, 10 day hold on third party contributions No

Required by Federal Law: Executive Officers (15ILCS 505/) State Treasurer Act

Yes BNY Mellon FDIC Insured account up to $250,000. Yes 25 Yes 10 Yes $35 per year. No Yes $1.25 per month. Yes 0 $35 per year. NA $1.25 per month

https://www.hawaiiablesavings.com/historical-performance

0 No fee for electronic statements. $10 annually for mailed paper statements. $0 $0

From the very beginning, Hawai’i ABLE was designed to be a self-empowerment tool for people with disabilities. We always presume competence while making sure you have access to any supports you need. Our program was created with the support of people with disabilities and the organizations that serve them.

The State Council on Developmental Disabilities, will meet one on one with individuals who need assistance with opening an account

Does your plan allow for proper account titling for a representative payee? Our ABLE plan allows for representative payees to properly manage the account as Authorized Legal Representative.

What is your plan’s policy regarding payment of funeral / burial expenses as a qualified disability expense (QDE) prior to account freeze, if available? Funeral and burial expeses are Qualified Disability Expenses.

Idaho /state-review/idaho/ Not Active 0 $19,000 (This limit is a Federal limit that is required of all states and does not include additional ABLE to Work contributions.) An Account Owner who is employed and who is not contributing to a defined contribution plan, an annuity contract or an eligible deferred compensation plan may contribute additional money to their ABLE Account. The additional amount that may be deposited is an amount equal to the Account Owner’s employment income or equal to the poverty line for a one-person household for the prior calendar year, whichever amount is the less. This is up to $15,060 for residents of the continental U.S.; $18,810 for residents of Alaska and $17,310 for residents of Hawaii.

Idaho Statute §56-708

The State Independent Living Council (SILC) provides technical assistance, information and financial literacy training. Technical assistance includes information and assistance relating to the ABLE Act, setting up ABLE accounts in other states and providing information related to financial literacy. The SILC can be reached at (208)-334-3800.

The passage of House Bill 41, signed by Governor Butch Otter on March 20, 2017, provides information for disregarding ABLE accounts when determining an Idaho resident’s eligibility for a state or local assistance program or a needs-based state or local grant, so long as the ABLE account and the activity related to it are disregarded when determining an applicant’s eligibility for a Federal assistance program. This legislation also establishes, subject to appropriation, a function to provide individuals with disabilities, and those assisting them, technical assistance relating to the ABLE Act.

Illinois /state-review/illinois/ Illinois ABLE (click to open an account) Phone: 1 (888) 609-8683 https://savewithable.com/il/home.html Open for Enrollment Ascensus College Savings Recordkeeping Services, LLC 500,000 Yes $19,000 (This limit is a Federal limit that is required of all states and does not include additional ABLE to Work contributions.) An Account Owner who is employed and who is not contributing to a defined contribution plan, an annuity contract or an eligible deferred compensation plan may contribute additional money to their ABLE Account. The additional amount that may be deposited is an amount equal to the Account Owner’s employment income or equal to the poverty line for a one-person household for the prior calendar year, whichever amount is the less. This is up to $15,060 for residents of the continental U.S.; $18,810 for residents of Alaska and $17,310 for residents of Hawaii. Fifth Third Bank 7 The Investment Options include 6 Target Risk Options with Underlying Investments managed by BlackRock, Schwab, Vanguard, Capital Group-American Funds, and Sallie Mae Bank. Fifth Third Bank provides the 7th Investment Option, a Checking Account Option, that invests 100% of its assets in an FDIC-insured checking account. Yes No Contributions to the Target Risk Options will be held for 5 or 6 business days before becoming available for withdrawal and contributions to the Checking Account Option will be held for 6 or 7 business days before becoming available for withdrawal. Yes Subject to Federal and state probate laws. Yes Illinois taxpayers can deduct $10K if filling as individual and $20K if filing jointly. This deduction only applies to contributions made to IL ABLE accounts. Consult with a tax preparer to discuss your tax matters.

Legislative Summary SB 11

Illinois is a member of the National ABLE Alliance, a bi-partisan consortium of states and the District of Columbia. Illinois savers and investors can choose among 7 Investment Options, including a fully integrated Fifth Third, FDIC-insured Checking Account Option, which is available with a real-time debit card and check-writing capability. Account Owners can take advantage of lower fees by choosing Electronic Delivery. The Illinois ABLE Program is available to both in-state and out-of-state residents. Anyone can contribute to an Illinois ABLE Account, and the easy-to-use Ugift feature makes gift contributions easy.

Where can I find the ABLE Plan’s investment performance information? Please See the Plan Disclosure Documents

Beginning with the 2023/24 school year, IL ABLE information will be shared by Illinois schools with Illinois families at their students’ annual Individualized Education Program (IEP) meetings.

Indiana /state-review/indiana/ INvestABLE Indiana (click to open an account) Phone: 1 (888) 609-3457 https://savewithable.com/in/home.html Open for Enrollment Ascensus College Savings Recordkeeping Services, LLC 450,000 Yes $19,000 (This limit is a Federal limit that is required of all states and does not include additional ABLE to Work contributions.) An Account Owner who is employed and who is not contributing to a defined contribution plan, an annuity contract or an eligible deferred compensation plan may contribute additional money to their ABLE Account. The additional amount that may be deposited is an amount equal to the Account Owner’s employment income or equal to the poverty line for a one-person household for the prior calendar year, whichever amount is the less. This is up to $15,060 for residents of the continental U.S.; $18,810 for residents of Alaska and $17,310 for residents of Hawaii. Fifth Third Bank 8 The Investment Options include a Money Market option and 6 Target Risk Options with Underlying Investments managed by BlackRock, Schwab, Vanguard, Capital Group-American Funds, and Sallie Mae Bank. Fifth Third Bank provides the 7th Investment Option, a Checking Account Option, that invests 100% of its assets in an FDIC-insured checking account. Yes No Contributions made by check, recurring contribution, or EFT to the Checking Account Option will be available for withdrawal after six business days. Contributions to the Target Risk Investment Options made by check, recurring contribution, or EFT will be available for withdrawal after 5 business days. There will be a hold of 10 business days on withdrawal requests when there is a change of address. No Yes Beginning taxable year 2024, any Indiana taxpayer who contributes into an INvestABLE Indiana account will be eligible for a state tax credit of 20% of total contributions, worth up to $500.

Legislative Summary SB 184

Legislative Summary HB 1407

Please see the Plan Disclosure Please See ABLE Plan Disclosure Documents

Iowa Able Savings Plan Trust, Iowa Code 12I

Indiana is a member of the National ABLE Alliance, a bi-partisan consortium of states and the District of Columbia. INvestABLE Account Owners benefit from powerful oversight, high-quality plan features and low-cost, strong-performing investments. Account Owners have access to an exclusive, fully integrated Fifth Third, FDIC-insured Checking Account Option, which is available with a real-time debit card and check-writing capability. INvestABLE is available to both in-state and out-of-state residents, and beginning taxable year 2024, a state tax credit of 20% worth up to $500 will be available to any Indiana taxpayer who contributes into an Indiana ABLE account. Anyone can contribute to an INvestABLE Account, and the easy-to-use Ugift feature makes gift contributions easy.

Where can I find the ABLE Plan’s investment performance information? Please See ABLE Plan Disclosure Documents

Iowa /state-review/iowa/ IAble (click to open an account) Phone: 1 (888) 609-8910 https://www.iable.gov/ Open for Enrollment Ascensus College Savings Recordkeeping Services, LLC 420,000 Yes $19,000 (This limit is a Federal limit that is required of all states and does not include additional ABLE to Work contributions.) An Account Owner who is employed and who is not contributing to a defined contribution plan, an annuity contract or an eligible deferred compensation plan may contribute additional money to their ABLE Account. The additional amount that may be deposited is an amount equal to the Account Owner’s employment income or equal to the poverty line for a one-person household for the prior calendar year, whichever amount is the less. This is up to $15,060 for residents of the continental U.S.; $18,810 for residents of Alaska and $17,310 for residents of Hawaii. Fifth Third Bank 7 The Investment Options include 6 Target Risk Options with Underlying Investments managed by BlackRock, Schwab, Vanguard, Capital Group-American Funds, and Sallie Mae Bank. Fifth Third Bank provides the 7th Investment Option, a Checking Account Option, that invests 100% of its assets in an FDIC-insured checking account. Yes No Contributions to the Target Risk Options will be held for 5 or 6 business days before becoming available for withdrawal and contributions to the Checking Account Option will be held for 6 or 7 business days before becoming available for withdrawal. No Yes Iowa taxpayers can deduct up to $5,500 per account in contributions from their adjusted gross income for 2024. This deduction only applies to contributions made to IA ABLE accounts. Consult with a Tax Preparer to discuss your tax matters.

Iowa is a member of the National ABLE Alliance, a bi-partisan consortium of states and the District of Columbia. Iowa savers and investors can choose among 7 Investment Options, including a fully integrated Fifth Third, FDIC-insured Checking Account Option, which is available with a real-time debit card and check-writing capability. Account Owners can take advantage of lower fees by choosing Electronic Delivery. The Iowa ABLE Program is available to both in-state and out-of-state residents. Anyone can contribute to an Iowa ABLE Account, and the easy-to-use Ugift feature makes gift contributions easy.

Where can I find the ABLE Plan’s investment performance information?Please See ABLE Plan Disclosure Documents

Kansas /state-review/kansas/ Kansas ABLE Savings Plan (click to open an account) Phone: 1 (888) 609-8919 https://savewithable.com/ks/home.html Open for Enrollment Ascensus College Savings Recordkeeping Services, LLC 475,000 Yes $19,000 (This limit is a Federal limit that is required of all states and does not include additional ABLE to Work contributions.) An Account Owner who is employed and who is not contributing to a defined contribution plan, an annuity contract or an eligible deferred compensation plan may contribute additional money to their ABLE Account. The additional amount that may be deposited is an amount equal to the Account Owner’s employment income or equal to the poverty line for a one-person household for the prior calendar year, whichever amount is the less. This is up to $15,060 for residents of the continental U.S.; $18,810 for residents of Alaska and $17,310 for residents of Hawaii. Fifth Third Bank 7 The Investment Options include 6 Target Risk Options with Underlying Investments managed by BlackRock, Schwab, Vanguard, Capital Group-American Funds, and Sallie Mae Bank. Fifth Third Bank provides the 7th Investment Option, a Checking Account Option, that invests 100% of its assets in an FDIC-insured checking account. Yes No Contributions to the Target Risk Options will be held for 5 or 6 business days before becoming available for withdrawal and contributions to the Checking Account Option will be held for 6 or 7 business days before becoming available for withdrawal. Yes Subject to Federal and state probate laws. See disclosure document. Yes Kansas taxpayers can take an annual deduction of up $3,000 for individual filers/$6,000 if married filing jointly, for each designated beneficiary. This deduction applies to contributions made to any ABLE account or 529 education savings plan. Consult with a Tax Preparer to discuss your tax matters.

Legislative Summary

Yes The Checking Account Investment Option invests 100% of its assets in a checking account held at Fifth Third Bank, which offers FDIC insurance up to $250,000, subject to certain restrictions. The ABLE Account cannot be opened at a Fifth Third Bank branch. Visit the Plan’s website to open the ABLE Account. Yes 25 Yes 25 Yes Annual Account Maintenance Fee (assessed quarterly). $56.00 for paper delivery of confirmations and statements ($14.00/quarter); $31.00 for e-delivery of confirmation and statement notifications ($7.75/quarter). The Plan may reduce this fee by an additional $5.00 per year if the Account Owner or Authorized Individual is a resident of Kansas. No Yes A Fifth Third Bank Checking Account Option is available with a real-time debit card and no overdraft fees. The $2.00 monthly fee will be waived for Accounts with an average daily balance greater than $250, or if enrolled in E-delivery Yes 0 Annual Account Maintenance Fee (assessed quarterly). $56.00 for paper delivery of confirmations and statements ($14.00/quarter); $31.00 for e-delivery of confirmation and statement notifications ($7.75/quarter). The Plan may reduce this fee by an additional $5.00 per year if the Account Owner or Authorized Individual is a resident of Kansas. Checks may be purchased for $6.00 per checkbook. Once the checking account balance reaches at least $25.00, payment for checkbooks may be made from funds in the Account. A Fifth Third Bank checking account option is available with a real-time debit card and no overdraft fees. The $2.00 monthly fee will be waived for accounts with an average daily balance of greater than $250, or if enrolled in electronic statement delivery.

Please See ABLE Plan Disclosure Documents

Kansas is a member of the National ABLE Alliance, a bi-partisan consortium of states and the District of Columbia. Kansas savers and investors can choose among 7 Investment Options, including a fully integrated Fifth Third, FDIC-insured Checking Account Option, which is available with a real-time debit card and check-writing capability. Account Owners can take advantage of lower fees by choosing Electronic Delivery. The Kansas ABLE Program is available to both in-state and out-of-state residents. Anyone can contribute to a Kansas ABLE Account, and the easy-to-use Ugift feature makes gift contributions easy.

Kentucky /state-review/kentucky/ STABLE Kentucky (click to open an account) Phone: 1-800-439-1653 from 9am-8pm ET https://www.stablekentucky.com/ Open for Enrollment Vestwell State Savings 555,000 No $19,000 (This limit is a Federal limit that is required of all states and does not include additional ABLE to Work contributions.) An Account Owner who is employed and who is not contributing to a defined contribution plan, an annuity contract or an eligible deferred compensation plan may contribute additional money to their ABLE Account. The additional amount that may be deposited is an amount equal to the Account Owner’s employment income or equal to the poverty line for a one-person household for the prior calendar year, whichever amount is the less. This is up to $15,060 for residents of Kentucky. Bank of New York Mellon 4 Vanguard Yes No Yes. 1. Contributions received from a Beneficiary or ALR will be subject to a five (5) Business Day holding period before the funds are available for withdrawal. 2. Contributions made as a result of a gift from a third party will be subject to a ten (10) Business Day holding period before the funds are available for withdrawal. 3. A change in mailing address will result in a ten (10) Business Day holding period before physical checks can be requested and mailed to the new address of record. 4. A change in bank account will result in a ten (10) Business Day holding period before Electronic Fund Transfers can be requested and sent to the new linked bank account. No No

Kentucky Revised Statutes § 205.200 establishes the rules for STABLE Kentucky

HOUSE BILL NO. 598 ACT NO. 411
HOUSE BILL NO. 833 ACT NO. 93

STABLE Account is the national ABLE savings program administered by the Office of the Ohio Treasurer of State. Through its partner state model, Kentucky residents have access to a program that features the best customer service and offers ease of enrollment, unsurpassed website accessibility, an online portal to manage your account, some of the lowest investment management fees in the country, payroll deduction, personalized gifting page, and a loadable debit card with customizable spending controls and transactional recordkeeping.

Does your plan allow for different Levels of Control for who manages spending and investments from the ABLE account? Yes, the STABLE Visa Cards offer different levels of spending controlls for the STABLE account onwer and/or authorized legal representative.

The plan’s investment performance can be found here: https://stablekentucky.com/historical-performance

Does your plan allow for proper account titling for a representative payee?

If the representative payee is an individual, they set up the account with themselves as the Authorized Legal Representative. If the representative payee is an entity, the account is set up with the entity as the administrator with an agent to act on behalf of the entity.

Louisiana /state-review/louisiana/ Louisiana ABLE Account Program (click to open an account) Phone: 1-800-259-5626 Ext #2 https://www.able.osfa.la.gov/ Open for Enrollment Louisiana Office of Student Financial Assistance (LAOSFA) and Louisiana Tuition Trust Authority (LATTA) 500,000 No $19,000 (This limit is a Federal limit that is required of all states and does not include additional ABLE to Work contributions.) An Account Owner who is employed and who is not contributing to a defined contribution plan, an annuity contract or an eligible deferred compensation plan may contribute additional money to their ABLE Account. The additional amount that may be deposited is an amount equal to the Account Owner’s employment income or equal to the poverty line for a one-person household for the prior calendar year, whichever amount is the less. This is up to $15,060 for residents of Louisiana. Chase Bank 9 Vanguard Inc: “ABLE accounts will be subject to investment risks, including loss of the principal amount invested.” No No 3 business day float on non-guaranteed funds. No No

HOUSE BILL 598 Legislative Summary

HOUSE BILL 833 Legislative Summary

Account Disclosure Document

No Yes 10 Yes 10 No Yes Yes, the account may have two disbursements per month of at least $200 each. No Yes 0 $0 $0 $0

Investment Performance: https://www.able.osfa.la.gov/Common/Docs/ABLE_Investment_Performance_Report.pdf

0 $0 $0 $0

LA does not charge administrative fees to the owners. They only incur the basis point fees from Vanguard.

Payments can be mailed or wired to the account administrator. We do not have the debit card option available.

Does your plan allow for different Levels of Control for an account owner who does not have a guardian or conservator for managing spending and investments from the ABLE account? No

Does your plan allow for proper account titling for a representative payee?
• (Beneficiary’s name) by (your name), representative payee.
• (Your name), representative payee for (beneficiary’s name). If the rep payee is an individual, they set the account up with themselves as the administrator and the disabled person as the account owner. If the rep payee is an entity, the account is set up with the entity as the administrator with an agent to act on behalf of the entity and the disabled person as the account owner.

The ABLE Act was passed on 5/16/14 as Act 93 (HB 833), prior to the federal passage of the ABLE Act in December 2014. HB 598 was signed into law as Act 411 on 7/1/15 to amend Act 93.

Do you have a policy for opening an account for those who have term guardianship, personal guardianship or financial guardianship/conservator? Yes , during the opening procedure, (online or paper application) this relationship is established via the answer to the hierarchy question included.

What is your plan’s policy regarding payment of funeral / burial expenses as a qualified disability expense (QDE) prior to account freeze, if available? Upon notification of the death of the account owner/disabled person, our staff requests a copy of the death certificate. Once received, we inquire if there are outstanding medical or funeral final expenses. If so, payment is made to cover those expenses. If there are funds left above those final expenses, a check is requested payable to the estate of the account owner/disabled person.

Does your plan allow for naming any beneficiary on the account? A beneficairy may be named within the account. Upon the death of the ABLE account owner, outstanding qualified disability expenses, including funeral and burial may be paid. The account can be transferred to a disabled sibling of the account owner. The final payment can also be sent to the estate of the account. If none of the options listed above are selected, the balance of the account will then be sent to Disabled Services.

Maine /state-review/maine/ ABLE ME (click to open an account) Phone number: 1.877.226.4671 https://www.bangor.com/personal-banking/checking/able-home/ Open for Enrollment Maine State Treasurer 500,000 No $19,000 currently (This limit is a Federal limit that applies to all 529(A) Programs and is subject to change. It does not include additional ABLE to Work contributions.) An Account Owner who is employed and who is not contributing to a defined contribution plan, an annuity contract or an eligible deferred compensation plan may contribute additional money to their ABLE Account. The additional amount that may be deposited is an amount equal to the Account Owner’s employment income or equal to the poverty line for a one-person household for the prior calendar year, whichever amount is the less. This is up to $15,060 for residents of Maine. Bangor Savings Bank 0 Not Applicable, the only deposit instrument is a transactional checking account. Yes No Ability to withdraw funds that have been deposited into a Maine ABLE Benefit CheckingSM Account are determined by the Funds Availability Disclosure section of the Important Information About Your Account Booklet. Yes Yes, subject to federal and state probate laws. No

LD 1881

and LD 1637

Maine ABLE Informational Booklet

Yes The standard maximum deposit insurance amount is currently $250,000 per individual depositor, per insured bank, for each account ownership category. Yes 25 No No No Yes $0 Yes 0 $0 Varies based on design $0

Please See Common Fee Schedule

0 $0 $0 $0

Self-attestation enrollment process. Recently modified IRS regulations regarding how the distribution of ABLE earnings must be handled aligns with the operating processes and systems of investment houses, not banks. As a result the ABLE ME Program cannot include earnings, and instead focuses on benefits such as protection of principal, easy access, and service charge free checking. ABLE ME focuses on a specific advantage of the ABLE act: being able to accumulate resources beyond means-tested benefit limits without jeopardizing eligibility for necessary public benefits. Unlike other Programs, ABLE ME:
• Does not offer market-driven investment options
• Is non-interest bearing
• Can only accept rollovers without earnings from another State’s 529A Qualified ABLE Program or 529 Qualified Tuition Program

Maryland /state-review/maryland/ Maryland ABLE (click to open an account) Phone: 1. 855.563.2253 https://www.marylandable.org/ Open for Enrollment to residents of any U.S. state. Vestwell 500,000 Yes $19,000 (This limit is a Federal limit that is required of all states and does not include additional ABLE to Work contributions.) An Account Owner who is employed and who is not contributing to a defined contribution plan, an annuity contract or an eligible deferred compensation plan may contribute additional money to their ABLE Account. The additional amount that may be deposited is an amount equal to the Account Owner’s employment income or equal to the poverty line for a one-person household for the prior calendar year, whichever amount is the less. This is up to $15,060 for residents of the continental U.S.; $18,810 for residents of Alaska and $17,310 for residents of Hawaii. BNY Mellon 4 Vanguard Yes No Initial and subsequent contributions received from a Beneficiary or ALR following a new enrollment will be held for five (5) Business Days before funds are available for withdrawal. Contributions made as a gift from a third party may be held for up to 10 Business Days to ensure that the funds are received before the funds are available for withdrawal Yes Subject to federal and state probate laws. "Yes. The provisions of Maryland HB 782/SB 550 section 18–19C–10 reads as follows: Unless prohibited by Federal law, on the death of a designated beneficiary, money and assets in an ABLE account may be transferred to: (1) The estate of the designated beneficiary or (2) An ABLE account for another eligible individual specified by the designated beneficiary or the estate of the designated beneficiary. (b) Unless required by Federal law, an agency or instrumentality of the state may not seek payment under § 529a(f) of the internal revenue code from an ABLE account or its proceeds for any amount of medical assistance paid for the designated beneficiary. Section 2: And be it further enacted that this act shall take effect June 1, 2018." Yes $2,500 of contributions per contributor and $5,000 for joint filers, per ABLE account may be subtracted from the gross wages of the filer prior to computing Maryland taxable income for Maryland state income tax payers (with a 10 year carry forward of contributions that excess contributions).

The Maryland ABLE Act (2016 Maryland Laws Ch. 39 (H.B. 431) was signed into law by Governor Hogan on April 12, 2016, enabling Maryland to begin building an ABLE program. The Maryland ABLE program is implemented by an independent state agency, Maryland 529.

Please See Plan Disclosure Link

Yes The Cash Option offers FDIC insurance up to $250,000, subject to certain restrictions. Yes 25 Yes 5 Yes An annual Account Maintenance Fee of $35 is broken into quarterly installments and deducted from the account at the end of each quarter. The amount billed will be prorated for the calendar quarter during which you open your ABLE Account. Each quarter after that you will be billed $8.75. No Yes The cost to the account holder is $1.25 per month, per card. The Program subsidizes $3.75 towards the cost of the card. The ABLE plan True Link Card offers easy access to ABLE funds and tracks QDEs for the ABLE account owner or Authorized Legal Representative. authorized legal representative. Yes 0 An annual Account Maintenance Fee of $35 is broken into quarterly installments and deducted from the account at the end of each quarter. The amount billed will be prorated for the calendar quarter during which you open your ABLE Account. Each quarter after that you will be billed $8.75. $2.50 paper check disbursement fee. $1.25 monthly fee is associated with utilizing the True Link Prepaid Card.

0 Online and email statements available at no additional cost. Annual fee of $20 , charged quarterly and prorated, is charged for requests to mail paper statements and all other documents. 0 0

Maryland ABLE has included in its rollover from 529 College Savings and gifting process a step for approval and limiting by the Beneficiary or ALR to ensure that beneficiaries that have savings goals in order to maintain benefits, based on assets outside of the ABLE account, can be completed throughout the calendar year.

Does your plan allow for different Levels of Control for who manages spending and investments from the ABLE account? Maryland ABLE offers direct deposit for Social Security funds for account owners who have a representative payee. On the go account management can be done through the Vestwell mobile app. There is also a savings booster feature that allows auto contributions based on defined criteria.

Do you have a policy for opening an account for an account owner who does not have a guardian or conservator for managing spending and investments from the ABLE account? An Authorized Legal Representative (ALR) can be appointed to a beneficiary who is not able to give consent based on the following hierarchy: Power of Attorney, conservator or legal guardianship, spouse, parent, sibling, grandparent, or a Representative Payee for the eligible individual by the Social Security Administration.

Description of plan’s Recertification of ABLE Eligibility Policy: Certification is completed via self attestation at the time that the account is opened. An account holder attests that they willnotify the Program if eligibilty status changes.

What is your plan’s policy regarding payment of funeral / burial expenses as a qualified disability expense (QDE) prior to account freeze, if available? The Program provides payments for funeral burial expenses after the death of a beneficiary per IRS regulations upon submission of receipts or bills.

Does your plan allow for naming any beneficiary on the account? A successor designated beneficiary may be listed on an ABLE Account. This individual must be a sibling, stepsibling, or half-sibling of the current owner and must also be an Eligible Individual. Adding a successor designated beneficiary can be done online during enrollment or under account management for an existing account, or by submitting the Add/Edit/Remove Successor Owner Form. The designation must be made before the designated beneficiary’s death.

Maryland ABLE offers both online and paper enrollment. Account holders can also call and make an appointment to visit our offices for assistance to enroll during normal business hours.

The plan has a mobile app on both Andriod and IOS, ability to direct deposit payroll deductions or SSA benefits, and there is also a savings booster program.

Massachusetts /state-review/massachusetts/ The Attainable Savings Plan (click to open an account) Contact: 1.844.458.2253 https://www.fidelity.com/able/attainable/overview Open for Enrollment Fidelity MEFA - https://www.mefa.org/products/attainable/ 400,000 Yes $19,000 (This limit is a Federal limit that is required of all states and does not include additional ABLE to Work contributions.) An Account Owner who is employed and who is not contributing to a defined contribution plan, an annuity contract or an eligible deferred compensation plan may contribute additional money to their ABLE Account. The additional amount that may be deposited is an amount equal to the Account Owner’s employment income or equal to the poverty line for a one-person household for the prior calendar year, whichever amount is the less. This is up to $15,060 for residents of the continental U.S.; $18,810 for residents of Alaska and $17,310 for residents of Hawaii. NA 8 Fidelity Investments Yes No No No

Bill H 3753

No No No 0 No No Yes Yes 0 $0 $0 $0

Michigan ABLE Legislation

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Nationally, Fidelity Investments has centers where a customer can open an account in person. A person can open an account at an investment center, online and over the phone.

Here is the link to search for Fidelity investment centers nationally.

Michigan /state-review/michigan/ MiABLE (click to open an account) Phone: (844) 656-7225 https://savewithable.com/mi/home.html Open for Enrollment Ascensus College Savings Recordkeeping Services, LLC 500,000 Yes $19,000 (This limit is a Federal limit that is required of all states and does not include additional ABLE to Work contributions.) An Account Owner who is employed and who is not contributing to a defined contribution plan, an annuity contract or an eligible deferred compensation plan may contribute additional money to their ABLE Account. The additional amount that may be deposited is an amount equal to the Account Owner’s employment income or equal to the poverty line for a one-person household for the prior calendar year, whichever amount is the less. This is up to $15,060 for residents of the continental U.S.; $18,810 for residents of Alaska and $17,310 for residents of Hawaii. Fifth Third Bank 7 The Investment Options include 6 Target Risk Options with Underlying Investments managed by BlackRock, Schwab, Vanguard, Capital Group-American Funds, and Sallie Mae Bank. Fifth Third Bank provides the 7th Investment Option, a Checking Account Option, that invests 100% of its assets in an FDIC-insured checking account. Yes No Contributions to the Target Risk Options will be held for 5 or 6 business days before becoming available for withdrawal and contributions to the Checking Account Option will be held for 6 or 7 business days before becoming available for withdrawal. No Medicaid payback is not specifically waived. However, Medicaid has never requested payback. Yes Michigan taxpayers can deduct $5,000.00 if filling as individual and $10,000.00 if filing jointly. This deduction only applies to contributions made to MiABLE Accounts. Consult with a Tax Preparer to discuss your tax matters.

See Plan Disclosure Document

Yes The Checking Account Investment Option invests 100% of its assets in a checking account held at Fifth Third Bank, which offers FDIC insurance up to $250,000, subject to certain restrictions. The ABLE Account cannot be opened at a Fifth Third Bank branch. Visit the Plan’s website to open the ABLE Account. Yes 25 Yes 25 Yes Annual Account Maintenance Fee (assessed quarterly). $56.00 for paper delivery of confirmations and statements ($14.00/quarter); $31.00 for e-delivery of confirmation and statement notifications ($7.75/quarter). The Plan may reduce this fee by an additional $5.00 per year if the Account Owner or Authorized Individual is a resident of Michigan. Yes No restriction on the number of disbursements, however there is a $20 disbursement fee for checks, $15 fee for Wires, and no fee for ACH. Yes A Fifth Third Bank Checking Account Option is available with a real-time debit card and no overdraft fees. The $2.00 monthly fee will be waived for Accounts with an average daily balance greater than $250, or if enrolled in E-delivery Yes Annual Account Maintenance Fee (assessed quarterly). $56.00 for paper delivery of confirmations and statements ($14.00/quarter); $31.00 for e-delivery of confirmation and statement notifications ($7.75/quarter). The Plan may reduce this fee by an additional $5.00 per year if the Account Owner or Authorized Individual is a resident of Michigan. Checks may be purchased for $6.00 per checkbook. Once the checking account balance reaches at least $25.00, payment for checkbooks may be made from funds in the Account. A Fifth Third Bank, NA Checking Account Option is available with a real-time debit card and no overdraft fees. The $2.00 monthly fee will be waived for Accounts with an average daily balance of greater than $250, or if enrolled in E-delivery 0 Annual Account Maintenance Fee (assessed quarterly). $56.00 for paper delivery of confirmations and statements ($14.00/quarter); $31.00 for e-delivery of confirmation and statement notifications ($7.75/quarter). The Plan may reduce this fee by an additional $5.00 per year if the Account Owner or Authorized Individual is a resident of Michigan. $0 No transaction fee, fee for disbursements, $20 for check, $15 for Wire, no fee for ACH.

Michigan is a member of the National ABLE Alliance, a bi-partisan consortium of states and the District of Columbia. Michigan savers and investors can choose among 7 Investment Options, including a fully integrated Fifth Third, FDIC-insured Checking Account Option, which is available with a real-time debit card and check-writing capability. Account Owners can take advantage of lower fees by choosing Electronic Delivery. The Michigan ABLE Program is available to both in-state and out-of-state residents. Anyone can contribute to a Michigan ABLE Account, and the easy-to-use Ugift feature makes gift contributions easy.

See ABLE Plan Disclosure Document

Minnesota /state-review/minnesota/ Minnesota ABLE Plan (click to open an account) Phone: 1 (888) 609-8872 https://savewithable.com/mn/home.html Open for Enrollment Ascensus College Savings Recordkeeping Services, LLC 425,000 Yes $19,000 (This limit is a Federal limit that is required of all states and does not include additional ABLE to Work contributions.) An Account Owner who is employed and who is not contributing to a defined contribution plan, an annuity contract or an eligible deferred compensation plan may contribute additional money to their ABLE Account. The additional amount that may be deposited is an amount equal to the Account Owner’s employment income or equal to the poverty line for a one-person household for the prior calendar year, whichever amount is the less. This is up to $15,060 for residents of the continental U.S.; $18,810 for residents of Alaska and $17,310 for residents of Hawaii. Fifth Third Bank 7 The Investment Options include 6 Target Risk Options with Underlying Investments managed by BlackRock, Schwab, Vanguard, Capital Group-American Funds, and Sallie Mae Bank. Fifth Third Bank provides the 7th Investment Option, a Checking Account Option, that invests 100% of its assets in an FDIC-insured checking account. Yes No Contributions to the Target Risk Options will be held for 5 or 6 business days before becoming available for withdrawal and contributions to the Checking Account Option will be held for 6 or 7 business days before becoming available for withdrawal. No No

Legislative Summary

Yes The Checking Account Investment Option invests 100% of its assets in a checking account held at Fifth Third Bank, which offers FDIC insurance up to $250,000, subject to certain restrictions. The ABLE Account cannot be opened at a Fifth Third Bank branch. Visit the Plan’s website to open the ABLE Account. Yes 25 Yes 25 Yes Annual Account Maintenance Fee (assessed quarterly). $56.00 for paper delivery of confirmations and statements ($14.00/quarter); $31.00 for e-delivery of confirmation and statement notifications ($7.75/quarter). The Plan may reduce this fee by an additional $5.00 per year if the Account Owner or Authorized Individual is a resident of Minnesota. No Yes A Fifth Third Bank Checking Account Option is available with a real-time debit card and no overdraft fees. The $2.00 monthly fee will be waived for Accounts with an average daily balance greater than $250, or if enrolled in E-delivery Yes 0 Annual Account Maintenance Fee (assessed quarterly). $56.00 for paper delivery of confirmations and statements ($14.00/quarter); $31.00 for e-delivery of confirmation and statement notifications ($7.75/quarter). The Plan may reduce this fee by an additional $5.00 per year if the Account Owner or Authorized Individual is a resident of Minnesota. Checks may be purchased for $6.00 per checkbook. Once the checking account balance reaches at least $25.00, payment for checkbooks may be made from funds in the Account. A Fifth Third Bank checking account option is available with a real-time debit card and no overdraft fees. The $2.00 monthly fee will be waived for accounts with an average daily balance of greater than $250, or if enrolled in electronic statement delivery.

Mississippi Code Section 43-28-1 et. seq.

Minnesota is a member of the National ABLE Alliance, a bi-partisan consortium of states and the District of Columbia. Minnesota savers and investors can choose among 7 Investment Options, including a fully integrated Fifth Third, FDIC-insured Checking Account Option, which is available with a real-time debit card and check-writing capability. Account Owners can take advantage of lower fees by choosing Electronic Delivery. The Minnesota ABLE Program is available to both in-state and out-of-state residents. Anyone can contribute to a Minnesota ABLE Account, and the easy-to-use Ugift feature makes gift contributions easy.

Where can I find the ABLE Plan’s investment performance information? See ABLE Plan Discolsure Documents

Mississippi /state-review/mississippi/ Mississippi ABLE Program (click to open an account) Phone: 1 (888) 609-3469 https://savewithable.com/ms/home.html Open for Enrollment Ascensus College Savings Recordkeeping Services, LLC 235,000 Yes $19,000 (This limit is a Federal limit that is required of all states and does not include additional ABLE to Work contributions.) An Account Owner who is employed and who is not contributing to a defined contribution plan, an annuity contract or an eligible deferred compensation plan may contribute additional money to their ABLE Account. The additional amount that may be deposited is an amount equal to the Account Owner’s employment income or equal to the poverty line for a one-person household for the prior calendar year, whichever amount is the less. This is up to $15,060 for residents of the continental U.S.; $18,810 for residents of Alaska and $17,310 for residents of Hawaii. Fifth Third Bank 7 The Investment Options include 6 Target Risk Options with Underlying Investments managed by BlackRock, Schwab, Vanguard, Capital Group-American Funds, and Sallie Mae Bank. Fifth Third Bank provides the 7th Investment Option, a Checking Account Option, that invests 100% of its assets in an FDIC-insured checking account. Yes No A Fifth Third Bank Checking Account Option is available with a real-time debit card and no overdraft fees. The $2.00 monthly fee will be waived for Accounts with an average daily balance of greater than $250, or if enrolled in E-delivery No Yes Deduction up to the total amount contributed to a Mississippi ABLE account. Consult with a Tax Preparer to discuss your tax matters. Yes. Deduction up to the total amount contributed to a Mississippi ABLE account. Consult with a Tax Preparer to discuss your tax matters.

Missouri Revised Statutes §§ 209.605-209.645 establishes the rules for MO ABLE

Mississippi is a member of the National ABLE Alliance, a bi-partisan consortium of states and the District of Columbia. Mississippi savers and investors can choose among 7 Investment Options, including a fully integrated Fifth Third, FDIC-insured Checking Account Option, which is available with a real-time debit card and check-writing capability. Account Owners can take advantage of lower fees by choosing Electronic Delivery. The Mississippi ABLE Program is available to both in-state and out-of-state residents. Anyone can contribute to a Mississippi ABLE Account, and the easy-to-use Ugift feature makes gift contributions easy.

Where can I find the ABLE Plan’s investment performance information? See ABLE Plan Discloure Documents

Missouri /state-review/missouri/ MO ABLE (click to open an account) Phone: 1-800-439-1653 from 9am-8pm ET https://www.moable.com/ Open for Enrollment Vestwell State Savings 555,000 No $19,000 (This limit is a Federal limit that is required of all states and does not include additional ABLE to Work contributions.) An Account Owner who is employed and who is not contributing to a defined contribution plan, an annuity contract or an eligible deferred compensation plan may contribute additional money to their ABLE Account. The additional amount that may be deposited is an amount equal to the Account Owner’s employment income or equal to the poverty line for a one-person household for the prior calendar year, whichever amount is the less. This is up to $15,060 for residents of Missouri. Bank of New York Mellon 4 Vanguard Group Yes No 1. Contributions received from a Beneficiary or ALR will be subject to a five (5) Business Day holding period before the funds are available for withdrawal. 2. Contributions made as a result of a gift from a third party will be subject to a ten (10) Business Day holding period before the funds are available for withdrawal. 3. A change in mailing address will result in a ten (10) Business Day holding period before physical checks can be requested and mailed to the new address of record. 4. A change in bank account will result in a ten (10) Business Day holding period before Electronic Fund Transfers can be requested and sent to the new linked bank account. No Yes Missouri offers an annual state income tax deduction of up to $8,000 for single filers and $16,000 for joint filers

SB 399 Legislative Summary

STABLE Account is the national ABLE savings program administered by the Office of the Ohio Treasurer of State. Through its partner state model, Missouri residents have access to a program that features the best customer service and offers ease of enrollment, unsurpassed website accessibility, an online portal to manage your account, some of the lowest investment management fees in the country, payroll deduction, personalized gifting page, and a loadable debit card with customizable spending controls and transactional recordkeeping.

Does your plan allow for different Levels of Control for who manages spending and investments from the ABLE account? Yes, the STABLE Visa Cards offer different levels of spending controlls for the STABLE account onwer and/or authorized legal representative.

Where can I find the ABLE Plan’s investment performance information? The plan’s investment performance can be found here: https://moable.com/historical-performance

Does your plan allow for proper account titling for a representative payee? If the representative payee is an individual, they set up the account with themselves as the Authorized Legal Representative. If the representative payee is an entity, the account is set up with the entity as the administrator with an agent to act on behalf of the entity.

Montana /state-review/montana/ Montana ABLE (click to open an account) Phone: 1 (888) 609-3461 https://savewithable.com/mt/home.html Open for Enrollment Ascensus College Savings Recordkeeping Services, LLC 396,000 Yes $19,000 (This limit is a Federal limit that is required of all states and does not include additional ABLE to Work contributions.) An Account Owner who is employed and who is not contributing to a defined contribution plan, an annuity contract or an eligible deferred compensation plan may contribute additional money to their ABLE Account. The additional amount that may be deposited is an amount equal to the Account Owner’s employment income or equal to the poverty line for a one-person household for the prior calendar year, whichever amount is the less. This is up to $15,060 for residents of the continental U.S.; $18,810 for residents of Alaska and $17,310 for residents of Hawaii. Fifth Third Bank 7 The Investment Options include 6 Target Risk Options with Underlying Investments managed by BlackRock, Schwab, Vanguard, Capital Group-American Funds, and Sallie Mae Bank. Fifth Third Bank provides the 7th Investment Option, a Checking Account Option, that invests 100% of its assets in an FDIC-insured checking account. Yes No Contributions to the Target Risk Options will be held for 5 or 6 business days before becoming available for withdrawal and contributions to the Checking Account Option will be held for 6 or 7 business days before becoming available for withdrawal. No Yes Montana taxpayers can deduct $3,000 per tax year for contributions to their own account, spouse, or their child. This deduction only applies to contributions made to MT ABLE accounts. Consult with a Tax Preparer to discuss your tax matters.

HB288 expanded the family members eligible for a tax deduction for contributions to ABLE accounts, and revised requirements for opening an account.

SB207 provides Montana taxpayers the opportunity to direct deposit their State income tax refund into an ABLE account.

Nebraska State Statute § 77-1401 implements the federal ABLE Act in Nebraska

Montana is a member of the National ABLE Alliance, a bi-partisan consortium of states and the District of Columbia. Montana savers and investors can choose among 7 Investment Options, including a fully integrated Fifth Third, FDIC-insured Checking Account Option, which is available with a real-time debit card and check-writing capability. Account Owners can take advantage of lower fees by choosing Electronic Delivery. The Montana ABLE Program is available to both in-state and out-of-state residents. Anyone can contribute to a Montana ABLE Account, and the easy-to-use Ugift feature makes gift contributions easy.

Where can I find the ABLE Plan’s investment performance information? Please See ABLE Plan Disclosure Documents

Nebraska /state-review/nebraska/ Enable Savings Plan (click to open an account) Phone: 1.844.362.2534 https://www.enablesavings.com/ Open for Enrollment Nebraska State Treasurer 500,000 Yes $19,000 (This limit is a Federal limit that is required of all states and does not include additional ABLE to Work contributions.) An Account Owner who is employed and who is not contributing to a defined contribution plan, an annuity contract or an eligible deferred compensation plan may contribute additional money to their ABLE Account. The additional amount that may be deposited is an amount equal to the Account Owner’s employment income or equal to the poverty line for a one-person household for the prior calendar year, whichever amount is the less. This is up to $15,060 for residents of the continental U.S.; $18,810 for residents of Alaska and $17,310 for residents of Hawaii. BNY Mellon 5 Vanguard Yes No 5-6 business days after contribution and 10 business days for change of address or account holder No Yes $10,000 ($5000 if married, filing separately) of contributions are deductible for Nebraska individual income tax purposes.

Medicaid Recapture Policy

Yes FDIC insurance is provided for the Bank Savings and Checking option up to $250,000 subject to certain restrictions. Yes 50 Yes 25 Yes If electronic delivery is chosen, the annual account fee is $40, payable at $10/quarter. If paper delivery is preferred, the annual account fee is $50, payable at $12.50/quarter. No Yes $0; The Enable plan offers a debit card that accompanies the checking investment option. Yes 0 If electronic delivery is chosen, the annual account fee is $40, payable at $10/quarter. If paper delivery is preferred, the annual account fee is $50, payable at $12.50/quarter. $6.00 for a starter box of checks; $2 monthly service charge, but this can be waived if the account owner has a monthly average balance of at least $250 and/or chooses electronic statement delivery. $0

Senate Bill No. 419 (2015) – Committee on Health and Human Services

0 The quarterly statements are included in the annual fee. There is no addition fee for those. For the checking option statements, $2.00 per month, unless set up for electronic statement or maintain an average monthly balance Checking Investment Option of $250 There is no charge to roll over a Nebraska 529 account to an Enable 529a account. If rollover of a Nebraska 529 account goes to another state, then there is a state income tax recapture to the extent previously deducted by the account owner. If using the checking option for withdrawals, $2 monthly service charge, but this can be waived if the account owner has a monthly average balance of at least $250 and/or chooses electronic statement delivery. There are no fees to withdraw from other investment options. ATM fee: $2.75 for each transaction outside of network, $5.00 for international ATM transactions

Enable Savings Plan are open to in-state and out-of-state residents. The Plan offers five investment options to best suit your needs; 3 mutual fund options: Growth, Moderate, and Conservative; a Bank Savings option; and a Checking Investment option that comes with a free debit card. Nebraska residents that contribute to an Enable Savings Plan account are elligible for a Nebraska State tax deduction. Gifts may be made to an Enable Savings Plan account through a gift contribution coupon or by using the Ugift online gifting service.

Does your plan allow for different Levels of Control for who manages spending and investments from the ABLE account? Yes, the Enable plan allows for the authorized individual, who can manage investments and spending, and also allows for an interested party, who can give and receive certain information about the plan, but cannot direct how funds are spent or invested.

There is a minimum deposit: $25, or less if it is coming from a payroll deduction or automated payments. Gifting minimum is $10.

Where can I find the ABLE Plan’s investment performance information? https://ne.enablesavings.com/neabletpl/fund/pricePerformance.cs

Description of plan’s Recertification of ABLE Eligibility Policy: Please See Plan Disclosure Document

The Plan offers five investment options to best suit your needs; 3 mutual fund options Growth, Moderate, and Conservative; a Bank Savings option; and a Checking Investment option that comes with an optional free debit card. Nebraska residents that contribute to an Enable Savings Plan account are elligible for a Nebraska State tax deduction. Gifts may be made to an Enable Savings Plan account through a gift contribution coupon or by using the Ugift online gifting service. Nebraska has also created a crowdfunding page that can be used with the Account Owner’s Enable account. Please go to givetoenable.com for more information on the crowdfunding page.

Does your plan allow for proper account titling for a representative payee? If the rep payee is an individual, they set the account up with themselves as the administrator and the disabled person as the account owner. If the rep payee is an entity, the account is set up with the entity as the administrator with an agent to act on behalf of the entity and the disabled person as the account owner.

What is your plan’s policy regarding payment of funeral / burial expenses as a qualified disability expense (QDE) prior to account freeze, if available? Upon notification of the death of the account owner/disabled person, our staff requests a copy of the death certificate as well as probate docs/small estate affidavit listing the executor (of the AO) and a letter of instruction from the executor providing us with the breakdown of the QDEs (ex. final burial expenses and where to send the proceeds). If there are funds left above those final expenses, a check is requested payable to the estate of the account owner/disabled person.

Does your plan allow for naming any beneficiary on the account? Yes, the Account Owner may name a Successor Account Owner (this person must be eligible for an ABLE account) or a $5k or less inheritor. Please see the program disclosure statement for more information.

Nevada /state-review/nevada/ ABLE Nevada (click to open an account) Phone: 1 (888) 627-7503 https://savewithable.com/nv/home.html Open for Enrollment Ascensus College Savings Recordkeeping Services, LLC 370,000 Yes $19,000 (This limit is a Federal limit that is required of all states and does not include additional ABLE to Work contributions.) An Account Owner who is employed and who is not contributing to a defined contribution plan, an annuity contract or an eligible deferred compensation plan may contribute additional money to their ABLE Account. The additional amount that may be deposited is an amount equal to the Account Owner’s employment income or equal to the poverty line for a one-person household for the prior calendar year, whichever amount is the less. This is up to $15,060 for residents of the continental U.S.; $18,810 for residents of Alaska and $17,310 for residents of Hawaii. Fifth Third Bank 7 The Investment Options include 6 Target Risk Options with Underlying Investments managed by BlackRock, Schwab, Vanguard, Capital Group-American Funds, and Sallie Mae Bank. Fifth Third Bank provides the 7th Investment Option, a Checking Account Option, that invests 100% of its assets in an FDIC-insured checking account. Yes No Contributions to the Target Risk Options will be held for 5 or 6 business days before becoming available for withdrawal and contributions to the Checking Account Option will be held for 6 or 7 business days before becoming available for withdrawal. No No There is no state income tax for residents of Nevada.

Methods and incentives to encourage contributions to a savings trust account:

Yes The Checking Account Investment Option invests 100% of its assets in a checking account held at Fifth Third Bank, which offers FDIC insurance up to $250,000, subject to certain restrictions. The ABLE Account cannot be opened at a Fifth Third Bank branch. Visit the Plan’s website to open the ABLE Account. Yes 25 Yes 25 Yes Annual Account Maintenance Fee (assessed quarterly). $56.00 for paper delivery of confirmations and statements ($14.00/quarter); $31.00 for e-delivery of confirmation and statement notifications ($7.75/quarter). The Plan may reduce this fee by an additional $5.00 per year if the Account Owner or Authorized Individual is a resident of Nevada. No Yes A Fifth Third Bank Checking Account Option is available with a real-time debit card and no overdraft fees. The $2.00 monthly fee will be waived for Accounts with an average daily balance of greater than $250, or if enrolled in E-delivery Yes 0 Annual Account Maintenance Fee (assessed quarterly). $56.00 for paper delivery of confirmations and statements ($14.00/quarter); $31.00 for e-delivery of confirmation and statement notifications ($7.75/quarter). The Plan may reduce this fee by an additional $5.00 per year if the Account Owner or Authorized Individual is a resident of Nevada. Checks may be purchased for $6.00 per checkbook. Once the checking account balance reaches at least $25.00, payment for checkbooks may be made from funds in the Account. A Fifth Third Bank Checking Account Option is available with a real-time debit card and no overdraft fees. The $2.00 monthly fee will be waived for Accounts with an average daily balance greater than $250, or if enrolled in E-delivery

Nevada is a member of the National ABLE Alliance, a bi-partisan consortium of states and the District of Columbia. Nevada savers and investors can choose among 7 Investment Options, including a fully integrated Fifth Third, FDIC-insured Checking Account Option, which is available with a real-time debit card and check-writing capability. Account Owners can take advantage of lower fees by choosing Electronic Delivery. The Nevada ABLE Program is available to both in-state and out-of-state residents. Anyone can contribute to a Nevada ABLE Account, and the easy-to-use Ugift feature makes gift contributions easy.

Where can I find the ABLE Plan’s investment performance information? Please See ABLE Plan Disclosure Documents

New Hampshire /state-review/new-hampshire/ NH ABLE PLan (click to open an account) Phone: 1-888-609-3263 from 8am-5pm ET https://savewithable.com/nh/home.html Open for Enrollment Ascensus College Savings Recordkeeping Services, LLC 596,925 No $19,000 (This limit is a Federal limit that is required of all states and does not include additional ABLE to Work contributions.) An Account Owner who is employed and who is not contributing to a defined contribution plan, an annuity contract or an eligible deferred compensation plan may contribute additional money to their ABLE Account. The additional amount that may be deposited is an amount equal to the Account Owner’s employment income or equal to the poverty line for a one-person household for the prior calendar year, whichever amount is the less. This is up to $15,060 for residents of New Hampshire. Fifth Third Bank 7 The Investment Options include 6 Target Risk Options with Underlying Investments managed by BlackRock, Schwab, Vanguard, Capital Group-American Funds, and Sallie Mae Bank. Fifth Third Bank provides the 7th Investment Option, a Checking Account Option, that invests 100% of its assets in an FDIC-insured checking account. Yes No Contributions to the Target Risk Options will be held for 5 or 6 business days before becoming available for withdrawal and contributions to the Checking Account Option will be held for 6 or 7 business days before becoming available for withdrawal. No No There is no state income tax for residents of New Hampshire.

0 Annual Account Maintenance Fee (assessed quarterly): $56.00 for paper delivery of confirmations and statements ($14.00/quarter) $31.00 for e-delivery of confirmation and statement notifications ($7.75/quarter). There is no fee for rolling over an account, however, based on when the account is terminated, the account owner may be assessed a portion of the maintenance fee. $0

New Hampshire is a member of the National ABLE Alliance, a bi-partisan consortium of states and the District of Columbia. New Hampshire savers and investors can choose among 7 Investment Options, including a fully integrated Fifth Third, FDIC-insured Checking Account Option, which is available with a real-time debit card and check-writing capability. Account Owners can take advantage of lower fees by choosing Electronic Delivery. The New Hampshire ABLE Program is available to both in-state and out-of-state residents. Anyone can contribute to a New Hampshire ABLE Account, and the easy-to-use Ugift feature makes gift contributions easy.

Where can I find the ABLE Plan’s investment performance information?

New Jersey ABLE Legislation

New Jersey /state-review/new-jersey/ NJ ABLE (click to open an account) Phone: 1 (888) 609-8869 https://savewithable.com/nj/home.html Open for Enrollment Ascensus College Savings Recordkeeping Services, LLC 305,000 Yes $19,000 (This limit is a Federal limit that is required of all states and does not include additional ABLE to Work contributions.) An Account Owner who is employed and who is not contributing to a defined contribution plan, an annuity contract or an eligible deferred compensation plan may contribute additional money to their ABLE Account. The additional amount that may be deposited is an amount equal to the Account Owner’s employment income or equal to the poverty line for a one-person household for the prior calendar year, whichever amount is the less. This is up to $15,060 for residents of the continental U.S.; $18,810 for residents of Alaska and $17,310 for residents of Hawaii. Fifth Third Bank 7 The Investment Options include 6 Target Risk Options with Underlying Investments managed by BlackRock, Schwab, Vanguard, Capital Group-American Funds, and Sallie Mae Bank. Fifth Third Bank provides the 7th Investment Option, a Checking Account Option, that invests 100% of its assets in an FDIC-insured checking account. Yes No Contributions to the Target Risk Options will be held for 5 or 6 business days before becoming available for withdrawal and contributions to the Checking Account Option will be held for 6 or 7 business days before becoming available for withdrawal. No No

Yes The Checking Account Investment Option invests 100% of its assets in a checking account held at Fifth Third Bank, which offers FDIC insurance up to $250,000, subject to certain restrictions. The ABLE Account cannot be opened at a Fifth Third Bank branch. Visit the Plan’s website to open the ABLE Account. Yes 25 Yes 25 Yes Annual Account Maintenance Fee (assessed quarterly): $56.00 for paper delivery of confirmations and statements ($14.00/quarter) $31.00 for e-delivery of confirmation and statement notifications ($7.75/quarter). No Yes A Fifth Third Bank Checking Account Option is available with a real-time debit card and no overdraft fees. The $2.00 monthly fee will be waived for Accounts with an average daily balance greater than $250, or if enrolled in E-delivery Yes 0 Annual Account Maintenance Fee (assessed quarterly): $56.00 for paper delivery of confirmations and statements ($14.00/quarter) $31.00 for e-delivery of confirmation and statement notifications ($7.75/quarter). Checks may be purchased for $6.00 per checkbook. Once the checking account balance reaches at least $25.00, payment for checkbooks may be made from funds in the Account. A Fifth Third Bank checking account option is available with a real-time debit card and no overdraft fees. The $2.00 monthly fee will be waived for accounts with an average daily balance of greater than $250, or if enrolled in electronic statement delivery 0 Annual Account Maintenance Fee (assessed quarterly): $56.00 for paper delivery of confirmations and statements ($14.00/quarter) $31.00 for e-delivery of confirmation and statement notifications ($7.75/quarter). $0 0

New Jersey is a member of the National ABLE Alliance, a bi-partisan consortium of states and the District of Columbia. New Jersey savers and investors can choose among 7 Investment Options, including a fully integrated Fifth Third, FDIC-insured Checking Account Option, which is available with a real-time debit card and check-writing capability. Account Owners can take advantage of lower fees by choosing Electronic Delivery. The New Jersey ABLE Program is available to both in-state and out-of-state residents. Anyone can contribute to a New Jersey ABLE Account, and the easy-to-use Ugift feature makes gift contributions easy.

Where can I find the ABLE Plan’s investment performance information? Please See Plan Disclosure Documents

New Mexico /state-review/new-mexico/ ABLE New Mexico (click to open an account) Phone: 1-800-439-1653 from 9am-8pm ET https://ablenewmexico.com/ Open for Enrollment Vestwell State Savings 555,000 No $19,000 (This limit is a Federal limit that is required of all states and does not include additional ABLE to Work contributions.) An Account Owner who is employed and who is not contributing to a defined contribution plan, an annuity contract or an eligible deferred compensation plan may contribute additional money to their ABLE Account. The additional amount that may be deposited is an amount equal to the Account Owner’s employment income or equal to the poverty line for a one-person household for the prior calendar year, whichever amount is the less. This is up to $15,060 for residents of New Mexico. Bank of New York Mellon 4 Vanguard Yes No 1. Contributions received from a Beneficiary or ALR will be subject to a five (5) Business Day holding period before the funds are available for withdrawal. 2. Contributions made as a result of a gift from a third party will be subject to a ten (10) Business Day holding period before the funds are available for withdrawal. 3. A change in mailing address will result in a ten (10) Business Day holding period before physical checks can be requested and mailed to the new address of record. 4. A change in bank account will result in a ten (10) Business Day holding period before Electronic Fund Transfers can be requested and sent to the new linked bank account. No Yes $4,000 of contributions are deductible for Ohio individual income tax purposes (with unlimited carry forward)

Do you have a policy for opening an account for an account owner who does not have a guardian or conservator for managing spending and investments from the ABLE account? Yes During the opening procedure, (online or paper application) this relationship is established via the answer to the hierarchy question included.

Does your plan allow for naming any beneficiary on the account? Yes, a successor beneficairy may be named within the account. Upon the death of the STABLE account owner, outstanding qualified disability expenses, including funeral and burial may be paid. Then Medicaid recovery rules apply. If there are funds remaining, they will be paid to the successor beneficiary named on the account.

Legislative Summary SB 4472

STABLE Account is the national ABLE savings program administered by the Office of the Ohio Treasurer of State. Through its partner state model, New Mexico residents have access to a program that features the best customer service and offers ease of enrollment, unsurpassed website accessibility, an online portal to manage your account, some of the lowest investment management fees in the country, payroll deduction, personalized gifting page, and a no cost loadable debit card with customizable spending controls and transactional recordkeeping.

Does your plan allow for different Levels of Control for who manages spending and investments from the ABLE account? Yes, the STABLE Visa Cards offer different levels of spending controlls for the STABLE account onwer and/or authorized legal representative.

Where can I find the ABLE Plan’s investment performance information? The plan’s investment performance can be found here: https://ablenewmexico.com/historical-performance

New Mexico HB61 established the rules for ABLE New Mexico.

New York /state-review/new-york/ NY ABLE (click to open an account) Phone: 855.569.2253 https://www.mynyable.org/ Open for Enrollment Ascensus Broker Dealer Services, LLC 520,000 Yes $19,000 (This limit is a Federal limit that is required of all states and does not include additional ABLE to Work contributions.) An Account Owner who is employed and who is not contributing to a defined contribution plan, an annuity contract or an eligible deferred compensation plan may contribute additional money to their ABLE Account. The additional amount that may be deposited is an amount equal to the Account Owner’s employment income or equal to the poverty line for a one-person household for the prior calendar year, whichever amount is the less. This is up to $15,060 for residents of the continental U.S.; $18,810 for residents of Alaska and $17,310 for residents of Hawaii. Fifth Third Bank, NA 5 Vanguard Yes No New contributions will not be available for withdrawal for five business days. Contributions into the Checking Option will not be available for withdrawal for six business days. There will be a hold of 10 business days on withdrawal requests following a change to your address and a hold of 15 calendar days on withdrawal requests following a change to your banking information. No No

SB 4472; S 6397

Yes With respect to the Fifth Third Checking option only. The Fifth Third Bank, NA checking account is insured by FDIC for up to $250,000, subject to certain restrictions. Yes 25 No 0 Yes If you elect electronic delivery notification for statements and confirmations, your Quarterly Account Maintenance Fee will be $11.25. If you elect paper delivery for statements and confirmations, your Quarterly Account Maintenance Fee will be $13.75. No Yes $2 Checking Option Fee- Waived if enrolled in E-delivery or have a balance greater than $250 in the checking option. Yes 0 Account maintenance fee is $55 annually or $45 annually if the individual chooses electronic statements. This fee will be taken out of the individual's account on a quarterly basis in the amount of $11.25 or $13.75. $6/order $2 Checking Option Fee- Waived if enrolled in E-delivery or have a balance greater than $250 in the checking option

HB 556 Legislative Summary

0 Account maintenance fee is $55 annually or $45 annually if the individual chooses electronic statements. This fee will be taken out of the individual's account on a quarterly basis in the amount of $11.25 or $13.75. $0 No- other than fees subeject to use of the debit card if in network vs out of network.

NY ABLE offers materials in Spanish, including program disclosure booklet, website, and enrollment form.

Does your plan allow for different Levels of Control for who manages spending and investments from the ABLE account? NY ABLE provides for various levels of control over an account through a customized Power of Attorney form, available on our website.

Where can I find the ABLE Plan’s investment performance information? https://www.mynyable.org/nyabletpl/fund/pricePerformance.cs

Description of plan’s Recertification of ABLE Eligibility Policy: It is the responsibility of the Account Owner to notify NY ABLE in writing if they cease to be an Eligible Individual. We will provide annual reminder notices to the Account Owner, their parent or legal guardian, or their Authorized Individual of the responsibility to notify NY ABLE if the Account Owner ceases to be an Eligible Individual.

ATM fee: $2.00 for each transaction outside of network.

Do you have a policy for opening an account for an account owner who does not have a guardian or conservator for managing spending and investments from the ABLE account? Eligible individuals who have legal capacity may open and manage their own accounts; if eligible individuals lack the legal capacity to manage their own accounts, an authorized individual can manage the account on their behalf. An authorized individual includes, in order of priority, a power of attorney, conservator or legal guardian, spouse, parent, sibling or grandparent of the eligibile individual or a representative payee appointed for the individual by the Social Security Administration.

What is your plan’s policy regarding payment of funeral / burial expenses as a qualified disability expense (QDE) prior to account freeze, if available? The NY ABLE program will process all qualified disability expenses, including funeral and burial expenses.

North Carolina /state-review/north-carolina/ NC ABLE (click to open an account) Phone: 1-888-627-7503 https://savewithable.com/nc/home.html Open for Enrollment Ascensus College Savings Recordkeeping Services, LLC 540,000 Yes $19,000 (This limit is a Federal limit that is required of all states and does not include additional ABLE to Work contributions.) An Account Owner who is employed and who is not contributing to a defined contribution plan, an annuity contract or an eligible deferred compensation plan may contribute additional money to their ABLE Account. The additional amount that may be deposited is an amount equal to the Account Owner’s employment income or equal to the poverty line for a one-person household for the prior calendar year, whichever amount is the less. This is up to $15,060 for residents of the continental U.S.; $18,810 for residents of Alaska and $17,310 for residents of Hawaii. Fifth Third Bank 7 The Investment Options include 6 Target Risk Options with Underlying Investments managed by BlackRock, Schwab, Vanguard, Capital Group-American Funds, and Sallie Mae Bank. Fifth Third Bank provides the 7th Investment Option, a Checking Account Option, that invests 100% of its assets in an FDIC-insured checking account. Yes No Contributions to the Target Risk Options will be held for 5 or 6 business days before becoming available for withdrawal and contributions to the Checking Account Option will be held for 6 or 7 business days before becoming available for withdrawal. No No

Ohio House Bill 155 implements the federal ABLE Act in Ohio

Yes The Checking Account Investment Option invests 100% of its assets in a checking account held at Fifth Third Bank, which offers FDIC insurance up to $250,000, subject to certain restrictions. The ABLE Account cannot be opened at a Fifth Third Bank branch. Visit the Plan’s website to open the ABLE Account. Yes 25 Yes 25 Yes Annual Account Maintenance Fee (assessed quarterly): $56.00 for paper delivery of confirmations and statements ($14.00/quarter) $31.00 for e-delivery of confirmation and statement notifications ($7.75/quarter). No Yes A Fifth Third Bank Checking Account Option is available with a real-time debit card and no overdraft fees. The $2.00 monthly fee will be waived for Accounts with an average daily balance greater than $250, or if enrolled in E-delivery Yes 0 Annual Account Maintenance Fee (assessed quarterly): $56.00 for paper delivery of confirmations and statements ($14.00/quarter) $31.00 for e-delivery of confirmation and statement notifications ($7.75/quarter). Checks may be purchased for $6.00 per checkbook. Once the checking account balance reaches at least $25.00, payment for checkbooks may be made from funds in the Account. A Fifth Third Bank checking account option is available with a real-time debit card and no overdraft fees. The $2.00 monthly fee will be waived for accounts with an average daily balance of greater than $250, or if enrolled in electronic statement delivery. 0 Annual Account Maintenance Fee (assessed quarterly): $56.00 for paper delivery of confirmations and statements ($14.00/quarter) $31.00 for e-delivery of confirmation and statement notifications ($7.75/quarter). $0 $0

North Carolina is a member of the National ABLE Alliance, a bi-partisan consortium of states and the District of Columbia. North Carolina savers and investors can choose among 7 Investment Options, including a fully integrated Fifth Third, FDIC-insured Checking Account Option, which is available with a real-time debit card and check-writing capability. Account Owners can take advantage of lower fees by choosing Electronic Delivery. The North Carolina ABLE Program is available to both in-state and out-of-state residents. Anyone can contribute to a North Carolina ABLE Account, and the easy-to-use Ugift feature makes gift contributions easy.

Where can I find the ABLE Plans’s investment performance information? Please see the Plan Disclosure Documents

North Dakota /state-review/north-dakota/ ABLE Plan for North Dakota (click to open an account) https://bnd.nd.gov/able/ Signed into law - see website for information on how to select an ABLE plan in another state. Bank of North Dakota $19,000 (This limit is a Federal limit that is required of all states and does not include additional ABLE to Work contributions.) An Account Owner who is employed and who is not contributing to a defined contribution plan, an annuity contract or an eligible deferred compensation plan may contribute additional money to their ABLE Account. The additional amount that may be deposited is an amount equal to the Account Owner’s employment income or equal to the poverty line for a one-person household for the prior calendar year, whichever amount is the less. This is up to $15,060 for residents of the continental U.S.; $18,810 for residents of Alaska and $17,310 for residents of Hawaii. No No 0

Ohio /state-review/ohio/ STABLE Account (click to open an account) Phone: 1-800-439-1653 from 9am-8pm ET https://stableaccount.com/ Open for Enrollment Vestwell State Savings 555,000 Yes $19,000 (This limit is a Federal limit that is required of all states and does not include additional ABLE to Work contributions.) An Account Owner who is employed and who is not contributing to a defined contribution plan, an annuity contract or an eligible deferred compensation plan may contribute additional money to their ABLE Account. The additional amount that may be deposited is an amount equal to the Account Owner’s employment income or equal to the poverty line for a one-person household for the prior calendar year, whichever amount is the less. This is up to $15,060 for residents of the continental U.S.; $18,810 for residents of Alaska and $17,310 for residents of Hawaii. Bank of New York Mellon 4 Vanguard Yes No Yes. 1. Contributions received from a Beneficiary or ALR will be subject to a five (5) Business Day holding period before the funds are available for withdrawal. 2. Contributions made as a result of a gift from a third party will be subject to a ten (10) Business Day holding period before the funds are available for withdrawal. 3. A change in mailing address will result in a ten (10) Business Day holding period before physical checks can be requested and mailed to the new address of record. 4. A change in bank account will result in a ten (10) Business Day holding period before Electronic Fund Transfers can be requested and sent to the new linked bank account. No Yes Yes. $4,000 of contributions are deductible for Ohio individual income tax purposes (with unlimited carry forward)

Yes The Fifth Third Bank, NA Bank Safe account is FDIC Insurance up to $250,000, subject to certain restrictions. Yes 25 Yes 1 Yes The current account maintenance fee is $15 per year payable at $3.75 per quarter for Ohio Account Owners and $27 per year payable at $6.75 per quarter for non-Ohio account owners. No Yes There is no monthly fee for residents of Ohio. The STABLE Visa Card can be loaded from your STABLE account and used anywhere Visa debit cards are accepted. Easily track expenses by uploading receipts, adding notes, or downloading custom reports. Spending limits and locations can be set to help safeguard spending. Custom text or email alerts can notify you of card activity. Yes 0 The current account maintenance fee is $15 per year payable at $3.75 per quarter for Ohio Account Owners and $27 per year payable at $6.75 per quarter for non-Ohio account owners. 0 $0; The STABLE Visa Cards offer different levels of spending controlls for the STABLE account onwer and/or authorized legal representative.

Oklahoma HB 2821 establishes the rules for Oklahoma STABLE

The program features the best customer service and offers ease of enrollment, unsurpassed website accessibility, an online portal to manage your account, some of the lowest investment management fees in the country, payroll deduction, personalized gifting page, and a no cost loadable debit card with customizable spending controls and transactional recordkeeping.

Where can I find the ABLE Plan’s investment performance information?

The plan’s investment performance can be found here: https://stableaccount.com/historical-performance

Does your plan allow for proper account titling for a representative payee? If the representative payee is an individual, they set up the account with themselves as the Authorized Legal Representative. If the representative payee is an entity, the account is set up with the entity as the administrator with an agent to act on behalf of the entity.

Oklahoma /state-review/oklahoma/ Oklahoma STABLE (click to open an account) Phone 1-800-439-1653 from 8am-7pm CT https://okstable.org/ Open for Enrollment Vestwell State Savings 555,000 No $19,000 (This limit is a Federal limit that is required of all states and does not include additional ABLE to Work contributions.) An Account Owner who is employed and who is not contributing to a defined contribution plan, an annuity contract or an eligible deferred compensation plan may contribute additional money to their ABLE Account. The additional amount that may be deposited is an amount equal to the Account Owner’s employment income or equal to the poverty line for a one-person household for the prior calendar year, whichever amount is the less. This is up to $15,060 for residents of Oklahoma. Bank of New York Mellon 5 Vanguard Yes, The STABLE Visa Card can be loaded from your STABLE account and used anywhere Visa debit cards are accepted. Easily track expenses by uploading receipts, adding notes, or downloading custom reports. Spending limits and locations can be set up to help safeguard spending. Custom text or email alerts can notify you of card activity. No 1. Contributions received from a Beneficiary or ALR will be subject to a five (5) Business Day holding period before the funds are available for withdrawal. 2. Contributions made as a result of a gift from a third party will be subject to a ten (10) Business Day holding period before the funds are available for withdrawal. 3. A change in mailing address will result in a ten (10) Business Day holding period before physical checks can be requested and mailed to the new address of record. 4. A change in bank account will result in a ten (10) Business Day holding period before Electronic Fund Transfers can be requested and sent to the new linked bank account. No Yes Contributions are deductible up to $10,000 (single filers) or $20,000 (joint filers) annually. Investment earnings grow tax-free when used for qualified disability expenses.

Please See Plan Disclosure Link

Can I close and transfer my STABLE account through Oklahoma STABLE to a different ABLE program?

The Oklahoma STABLE Account is partnered with the Office of the Ohio State Treasurer, a nationally recognized ABLE plan, to provide residents of Oklahoma with access to a simple and flexible savings program. Oklahoma HB 2821 established the rules for Oklahoma STABLE, which officially launched on May 31, 2018.

The program is managed in partnership with Vestwell, offering an intuitive platform that helps individuals with disabilities manage their accounts and work toward financial security. OK ABLE accounts allow funds to be used for everyday needs as well as unexpected expenses. Most expenses are considered qualified disability expenses, which are geared toward improving health, independence, and quality of life. Learn More: Benefits – Oklahoma STABLE

Does your plan allow for different Levels of Control for who manages spending and investments from the ABLE account? Yes, the STABLE Visa Cards offer different levels of spending controls for the STABLE account owner and/or authorized legal representative. Learn More: ALR Info – Oklahoma STABLE

What if I buy something that doesn’t qualify? If funds are used for non-qualified expenses, the investment growth portion of the withdrawal will be subject to income tax and a 10% penalty on earnings. Additionally, non-qualified withdrawals may count as income for the month, potentially affecting eligibility for Supplemental Security Income (SSI) benefits or Medicaid.

Gifting Page OK ABLE also offers a Gifting Page, a unique feature that allows family and friends to contribute directly to an account online. Whether for a birthday, holiday, or just to help a loved one save, a gifting page provides an easy and secure way to grow an ABLE account.

Can I transfer an existing ABLE account into a new STABLE account through Oklahoma STABLE? Yes, you can use the ABLE-to-ABLE Rollover Form to get started. Keep in mind that you can only make one rollover every 12 months. A STABLE account can also be rolled over to an eligible member of the family if the rollover happens before the death of the original beneficiary who opened the account.

Yes, but you can make only one rollover every 12 months. Use the STABLE Account rollover forms to start the process. If the plan is terminated, the balance of each STABLE account will be paid to the beneficiary to the extent possible, and any unclaimed assets will be handled according to applicable law. Additionally, if an account has a zero balance for 12 months or more, it may be closed.

Do you have a policy for opening an account for an account owner who does not have a guardian or conservator for managing spending and investments from the ABLE account?
Yes. During the account opening process (online or paper application), the relationship is established based on the response to the hierarchy question included in the application.

Does your plan allow for proper account titling for a representative payee? If the representative payee is an individual, they set up the account with themselves as the Authorized Legal Representative. If the representative payee is an entity, the account is set up with the entity as the administrator with an agent to act on behalf of the entity.

Does your plan allow for naming any beneficiary on the account?
Yes. A successor beneficiary may be named within the account. Upon the death of the ABLE account owner, outstanding qualified disability expenses may be paid. Then, Medicaid recovery rules apply. If there are remaining funds, they will be paid to the successor beneficiary named on the account.

What is your plan’s policy regarding payment of funeral / burial expenses as a qualified disability expense (QDE) prior to account freeze, if available?

Upon notification of the death of the account owner, our staff requests a copy of the death certificate. Once received, we inquire if there are outstanding qualified disability or funeral and burial expenses to be paid. If so, payment is made to cover those expenses. If there are funds left above those final expenses, the state Medicaid recovery office is notified of the death and opportunity to recover. If there are funds left after Medicaid recovery or due to no recovery request, a check is made payable to the estate of the account owner.

Oregon – ABLE for All Savings Plan /state-review/oregon-able-for-all-savings-plan/ Oregon - ABLE for ALL Savings Plan (click to open an account) Phone number: 1-844-999-2253 https://ableforall.com/about Open for Enrollment Vestwell 400,000 Yes $19,000 (This limit is a Federal limit that is required of all states and does not include additional ABLE to Work contributions.) An Account Owner who is employed and who is not contributing to a defined contribution plan, an annuity contract or an eligible deferred compensation plan may contribute additional money to their ABLE Account. The additional amount that may be deposited is an amount equal to the Account Owner’s employment income or equal to the poverty line for a one-person household for the prior calendar year, whichever amount is the less. This is up to $15,060 for residents of the continental U.S.; $18,810 for residents of Alaska and $17,310 for residents of Hawaii. BNY Mellon 4 Vanguard Yes No 5 day hold on account owner or Authorized Legal Representative contributions, 10 day hold on third party contributions Yes Subject to Federal and state probate laws. "In the event of the death of a beneficiary, the funds from their ABLE account can be used by his or her estate to repay any outstanding eligible expenses or funeral and burial costs. Remaining funds will be transferred to the estate of the beneficiary. Due to the passage of Senate Bill 1027 during the 2017 legislative session, Medicaid in Oregon is restricted from filing a claim for a payback on funds that were previously in an ABLE account of a deceased beneficiary. Medicaid payback is governed at the Federal level and, out of an abundance of caution, it is suggested to assume that funds could still be recovered by Medicaid." https://oregonablesavings.com/faqs/2016/11/3/what-happens-to-my-account-if-i-pass-away-is-there-a-medicaid-payback? No There is no tax credit or deduction for non-Oregonians.

Oregon Senate Bill 777 implemented the federal ABLE Act in Oregon.

Yes BNY Mellon FDIC Insured account up to $250,000. Yes 25 Yes 5 Yes $35.00 per year. No Yes $1.25 a month. Yes 0 $35 $2.50 per check. $1.25

Oregon Senate Bill 777 implemented the Federal ABLE Act in Oregon

0 No fee for electronic statements. $10 annually for mailed paper statements. $0 No

From the very beginning, ABLE for ALL was designed to be a self-empowerment tool for people with disabilities. We always presume competence while making sure you have access to any supports you need. Our program was created with the support of people with disabilities and the organizations that serve them.

Where can I find the ABLE Plan’s investment performance information? https://ableforall.com/historical-performance

Minimum Deposit: Any deposits must be more than $5. There is no minimum number of contributions that someone has to make.

Does your plan allow for proper account titling for a representative payee? Our ABLE plan allows for representative payees to properly manage the account as Authorized Legal Representative.

Oregon – ABLE Savings Plan /state-review/oregon/ Oregon ABLE Savings Plan (click to open an account) Phone number: 1-844-999-2253 https://www.sumday.com/register/oregon-able Open for Enrollment Vestwell 400,000 No $19,000 (This limit is a Federal limit that is required of all states and does not include additional ABLE to Work contributions.) An Account Owner who is employed and who is not contributing to a defined contribution plan, an annuity contract or an eligible deferred compensation plan may contribute additional money to their ABLE Account. The additional amount that may be deposited is an amount equal to the Account Owner’s employment income or equal to the poverty line for a one-person household for the prior calendar year, whichever amount is the less. This is up to $15,060 for residents of Oregon. BNY Mellon 4 Vanguard Yes No 5 day hold on account owner or Authorized Legal Representative contributions, 10 day hold on third party contributions Yes In the event of the death of a beneficiary, the funds from their ABLE account can be used by his or her estate to repay any outstanding eligible expenses or funeral and burial costs. Remaining funds will be transferred to the estate of the beneficiary. Due to the passage of Senate Bill 1027 during the 2017 legislative session, Medicaid in Oregon is restricted from filing a claim for a payback on funds that were previously in an ABLE account of a deceased beneficiary. Medicaid payback is governed at the Federal level. Out of an abundance of caution, it is suggested to assume funds could still be recovered by Medicaid. Yes Anyone filing an Oregon income tax return who contributes to an Oregon ABLE Savings Plan can receive up to a $340 tax credit. It is a progressive income tax credit, meaning it has more of an impact for low- to moderate-income savers. For more information, go to https://www.oregonablesavings.com/faqs/2020/1/23/what-is-the-oregon-income-tax-credit

Oregon ABLE Tax Credit

Yes BNY Mellon FDIC Insured account up to $250,000. Yes 25 Yes 5 Yes $35 a year. No Yes $1.25 per month Yes 0 $35 a year. $2.50 per check $1.25 per month

Pennsylvania State ABLE Legislation

0 No fee for electronic statements. $10 annually for mailed paper statements. $0 No fee for withdrawals

From the very beginning, Oregon ABLE was designed to be a self-empowerment tool for people with disabilities. We always presume competence while making sure you have access to any supports you need. Our program was created with the support of people with disabilities and the organizations that serve them.

Where can I find the ABLE Plan’s investment performance information? https://www.oregonablesavings.com/historical-performance

Minimum Deposit Amount: Yes, any deposits must be more than $5. There is no minimum number of contributions that someone has to make.

Does your plan allow for proper account titling for a representative payee? Our ABLE plan allows for representative payees to properly manage the account as Authorized Legal Representative.

Pennsylvania /state-review/pennsylvania/ PA ABLE Savings Program (click to open an account) Phone: 1 (855) 529-2253 http://www.paable.gov/ Open for Enrollment Ascensus College Savings Recordkeeping Services, LLC 511,758 Yes $19,000 (This limit is a Federal limit that is required of all states and does not include additional ABLE to Work contributions.) An Account Owner who is employed and who is not contributing to a defined contribution plan, an annuity contract or an eligible deferred compensation plan may contribute additional money to their ABLE Account. The additional amount that may be deposited is an amount equal to the Account Owner’s employment income or equal to the poverty line for a one-person household for the prior calendar year, whichever amount is the less. This is up to $15,060 for residents of the continental U.S.; $18,810 for residents of Alaska and $17,310 for residents of Hawaii. Fifth Third Bank 7 The Investment Options include 6 Target Risk Options with Underlying Investments managed by BlackRock, Schwab, Vanguard, Capital Group-American Funds, and Sallie Mae Bank. Fifth Third Bank provides the 7th Investment Option, a Checking Account Option, that invests 100% of its assets in an FDIC-insured checking account. Yes No Contributions to the Target Risk Options will be held for 5 or 6 business days before becoming available for withdrawal and contributions to the Checking Account Option will be held for 6 or 7 business days before becoming available for withdrawal. Yes Subject to Federal and state probate laws. Yes Pennsylvania taxpayers can deduct $18K if filling as individual and $36K if filing jointly. This deduction only applies to contributions made to PA ABLE Accounts. Consult with a Tax Preparer to discuss your tax matters.

HB 5564 Legislative Summary

Yes The Checking Account Investment Option invests 100% of its assets in a checking account held at Fifth Third Bank, which offers FDIC insurance up to $250,000, subject to certain restrictions. The ABLE Account cannot be opened at a Fifth Third Bank branch. Visit the Plan’s website to open the ABLE Account. Yes 25 Yes 25 Yes Annual Account Maintenance Fee (assessed quarterly): $56.00 for paper delivery of confirmations and statements ($14.00/quarter) $31.00 for e-delivery of confirmation and statement notifications ($7.75/quarter). No Yes A Fifth Third Bank Checking Account Option is available with a real-time debit card and no overdraft fees. The $2.00 monthly fee will be waived for Accounts with an average daily balance greater than $250, or if enrolled in E-delivery Yes 0 Annual Account Maintenance Fee (assessed quarterly): $56.00 for paper delivery of confirmations and statements ($14.00/quarter) $31.00 for e-delivery of confirmation and statement notifications ($7.75/quarter). Checks may be purchased for $6.00 per checkbook. Once the checking account balance reaches at least $25.00, payment for checkbooks may be made from funds in the Account. A Fifth Third Bank checking account option is available with a real-time debit card and no overdraft fees. The $2.00 monthly fee will be waived for accounts with an average daily balance of greater than $250, or if enrolled in electronic statement delivery. 0 Annual Account Maintenance Fee (assessed quarterly): $56.00 for paper delivery of confirmations and statements ($14.00/quarter) $31.00 for e-delivery of confirmation and statement notifications ($7.75/quarter). $0 $0

Pennsylvania is a member of the National ABLE Alliance, a bi-partisan consortium of states and the District of Columbia. Pennsylvania savers and investors can choose among 7 Investment Options, including a fully integrated Fifth Third, FDIC-insured Checking Account Option, which is available with a real-time debit card and check-writing capability. Account Owners can take advantage of lower fees by choosing Electronic Delivery. The Pennsylvania ABLE Program is available to both in-state and out-of-state residents. Anyone can contribute to a Pennsylvania ABLE Account, and the easy-to-use Ugift feature makes gift contributions easy.

Where can I find the ABLE Plan’s investment performance information? Please see the Plan Disclosure Documents

What is your plan’s policy regarding payment of funeral / burial expenses as a qualified disability expense (QDE) prior to account freeze, if available? With proper documentation, qualified funeral and burial expenses may be withdrawn from the account.

Rhode Island /state-review/rhode-island/ RI's ABLE (click to open an account) Phone: 1 (888) 609-8915 https://savewithable.com/ri/home.html Open for Enrollment Ascensus College Savings Recordkeeping Services, LLC 395,000 Yes $19,000 (This limit is a Federal limit that is required of all states and does not include additional ABLE to Work contributions.) An Account Owner who is employed and who is not contributing to a defined contribution plan, an annuity contract or an eligible deferred compensation plan may contribute additional money to their ABLE Account. The additional amount that may be deposited is an amount equal to the Account Owner’s employment income or equal to the poverty line for a one-person household for the prior calendar year, whichever amount is the less. This is up to $15,060 for residents of the continental U.S.; $18,810 for residents of Alaska and $17,310 for residents of Hawaii. Fifth Third Bank 7 The Investment Options include 6 Target Risk Options with Underlying Investments managed by BlackRock, Schwab, Vanguard, Capital Group-American Funds, and Sallie Mae Bank. Fifth Third Bank provides the 7th Investment Option, a Checking Account Option, that invests 100% of its assets in an FDIC-insured checking account. Yes No Contributions to the Target Risk Options will be held for 5 or 6 business days before becoming available for withdrawal and contributions to the Checking Account Option will be held for 6 or 7 business days before becoming available for withdrawal. No No

SB 465 Legislative Summary

Yes The Checking Account Investment Option invests 100% of its assets in a checking account held at Fifth Third Bank, which offers FDIC insurance up to $250,000, subject to certain restrictions. The ABLE Account cannot be opened at a Fifth Third Bank branch. Visit the Plan’s website to open the ABLE Account. Yes 25 Yes 25 Yes Annual Account Maintenance Fee (assessed quarterly). $56.00 for paper delivery of confirmations and statements ($14.00/quarter); $31.00 for e-delivery of confirmation and statement notifications ($7.75/quarter). The Plan may reduce this fee by an additional $5.00 per year if the Account Owner or Authorized Individual is a resident of Rhode Island. No Yes A Fifth Third Bank Checking Account Option is available with a real-time debit card and no overdraft fees. The $2.00 monthly fee will be waived for Accounts with an average daily balance of greater than $250, or if enrolled in E-delivery Yes 0 Annual Account Maintenance Fee (assessed quarterly). $56.00 for paper delivery of confirmations and statements ($14.00/quarter); $31.00 for e-delivery of confirmation and statement notifications ($7.75/quarter). The Plan may reduce this fee by an additional $5.00 per year if the Account Owner or Authorized Individual is a resident of Rhode Island. Checks may be purchased for $6.00 per checkbook. Once the checking account balance reaches at least $25.00, payment for checkbooks may be made from funds in the Account. A Fifth Third Bank Checking Account Option is available with a real-time debit card and no overdraft fees. The $2.00 monthly fee will be waived for Accounts with an average daily balance greater than $250, or if enrolled in E-delivery

South Carolina HB3768 established the Palmetto ABLE Savings Program

Rhode Island is a member of the National ABLE Alliance, a bi-partisan consortium of states and the District of Columbia. Rhode Island savers and investors can choose among 7 Investment Options, including a fully integrated Fifth Third, FDIC-insured Checking Account Option, which is available with a real-time debit card and check-writing capability. Account Owners can take advantage of lower fees by choosing Electronic Delivery. The Rhode Island ABLE Program is available to both in-state and out-of-state residents. Anyone can contribute to a Rhode Island ABLE Account, and the easy-to-use Ugift feature makes gift contributions easy.

Where can I find the ABLE Plan’s investment performance information? Please see the Plan Disclosure Documents

South Carolina /state-review/south-carolina/ Palmetto ABLE Savings Program (South Carolina) (click to open an account) Phone: 1-800-439-1653 from 9am-8pm ET https://www.palmettoable.com/ Open for Enrollment Vestwell State Savings 555,000 No $19,000 (This limit is a Federal limit that is required of all states and does not include additional ABLE to Work contributions.) An Account Owner who is employed and who is not contributing to a defined contribution plan, an annuity contract or an eligible deferred compensation plan may contribute additional money to their ABLE Account. The additional amount that may be deposited is an amount equal to the Account Owner’s employment income or equal to the poverty line for a one-person household for the prior calendar year, whichever amount is the less. This is up to $15,060 for residents of the continental U.S.; $18,810 for residents of South Carolina. Bank of New York Mellon 4 Vanguard Yes No 1. Contributions received from a Beneficiary or ALR will be subject to a five (5) Business Day holding period before the funds are available for withdrawal. 2. Contributions made as a result of a gift from a third party will be subject to a ten (10) Business Day holding period before the funds are available for withdrawal. 3. A change in mailing address will result in a ten (10) Business Day holding period before physical checks can be requested and mailed to the new address of record. 4. A change in bank account will result in a ten (10) Business Day holding period before Electronic Fund Transfers can be requested and sent to the new linked bank account. No Yes 100% of contributions to a Palmetto ABLE Savings Program account may be deducted from SC state income tax

Achieving a Better Life Experience (ABLE) Act

STABLE Account is the national ABLE savings program administered by the Office of the Ohio Treasurer of State. Through its partner state model, South Carolina residents have access to a program that features the best customer service and offers ease of enrollment, unsurpassed website accessibility, an online portal to manage your account, some of the lowest investment management fees in the country, payroll deduction, personalized gifting page, and a loadable debit card with customizable spending controls and transactional recordkeeping.

Does your plan allow for different Levels of Control for who manages spending and investments from the ABLE account? Yes, the STABLE Visa Cards offer different levels of spending controlls for the STABLE account onwer and/or authorized legal representative.

Where can I find the ABLE Plan’s investment performance information?

The plan’s investment performance can be found here: https://palmettoable.com/historical-performance

Optional Additional Information: Does your plan allow for proper account titling for a representative payee? If the representative payee is an individual, they set up the account with themselves as the Authorized Legal Representative. If the representative payee is an entity, the account is set up with the entity as the administrator with an agent to act on behalf of the entity.

South Dakota /state-review/south-dakota/ https://sdic.sd.gov/other/ABLE.aspx NA 350,000 $19,000 (This limit is a Federal limit that is required of all states and does not include additional ABLE to Work contributions.) An Account Owner who is employed and who is not contributing to a defined contribution plan, an annuity contract or an eligible deferred compensation plan may contribute additional money to their ABLE Account. The additional amount that may be deposited is an amount equal to the Account Owner’s employment income or equal to the poverty line for a one-person household for the prior calendar year, whichever amount is the less. This is up to $15,060 for residents of the continental U.S.; $18,810 for residents of Alaska and $17,310 for residents of Hawaii. No There is no state income tax for residents of South Dakota.

HB 1224

HB 1224 was signed into law on 3/11/2016. The bill:

Excludes contributions to an account in a qualified ABLE savings program, earnings on the contributions or distributions from the account for qualified disability expenses from consideration when determining eligibility for state benefit programs.
Authorizes the Investment Council to provide information about ABLE savings programs to residents of South Dakota.

Tennessee /state-review/tennessee/ ABLE TN (click to open an account) Phone: 855.922.5386 https://able.treasury.tn.gov/ Open for Enrollment State of Tennessee Department of Treasury 350,000 No $19,000 (This limit is a Federal limit that is required of all states and does not include additional ABLE to Work contributions.) An Account Owner who is employed and who is not contributing to a defined contribution plan, an annuity contract or an eligible deferred compensation plan may contribute additional money to their ABLE Account. The additional amount that may be deposited is an amount equal to the Account Owner’s employment income or equal to the poverty line for a one-person household for the prior calendar year, whichever amount is the less. This is up to $15,060 for residents of the continental U.S.; $18,810 for residents of Tennessee. NA 15 Vanguard; PrimeCap, DoubleLine; Western Asset Management No No Each Contribution will be subject to a ten (10) calendar day hold before the monies are eligible for Withdrawal. Additionally, there will be a hold of eight (8) Business Days on Withdrawal requests when there is a change to the Account Owner’s address and a hold of ten (10) calendar days on Withdrawal requests following a change to the Account’s banking information. No No There is no state income tax for residents of Tennessee.

Texas Education Code, Chapter 54, Subchapter J

No NA Yes 25 No No No No Yes 0 $0 NA $0 0 $0 $0 $0

New Enrollment in ABLE TN is only available to Tennessee residents.

Does your plan allow for different Levels of Control for who manages spending and investments from the ABLE account? No

Where can I find the ABLE Plan’s investment performance information? ABLE TN (abletenn.com)

Description of plan’s Recertification of ABLE Eligibility Policy: Each year, the Account Owner is notified that they must inform ABLE TN if they are no longer eligible. If they do not notify the program that they are ineliglble, they are deemed to have re-certified.

What is your plan’s policy regarding payment of funeral / burial expenses as a qualified disability expense (QDE) prior to account freeze, if available? Please See Plan Disclosure Documents

Texas /state-review/texas/ Texas ABLE Program (click to open an account) Phone number: 844.489.2253 https://www.texasable.org/ Open for Enrollment Orion Advisor Solutions, Inc. 500,000 No $19,000 (This limit is a Federal limit that is required of all states and does not include additional ABLE to Work contributions.) An Account Owner who is employed and who is not contributing to a defined contribution plan, an annuity contract or an eligible deferred compensation plan may contribute additional money to their ABLE Account. The additional amount that may be deposited is an amount equal to the Account Owner’s employment income or equal to the poverty line for a one-person household for the prior calendar year, whichever amount is the less. This is up to $15,060 for residents of Texas. Bank of the West 5 Vanguard, PIMCO, and Eaton Vance Yes No 10 business days following receipt of contributions by check or ACH if needed to fund withdrawal or following a change of address; 15 business days following change of ALR No No Texas does not have a state income tax.

Please See Program Disclosure Document

Yes Bank of the West; account is FDIC-insured up to $250,000 Yes 50 Yes 25 Yes $42 Yes Two free ACH withdrawals per month, $1 for each additional withdrawal. A withdrawal to the debit card is considered an ACH withdrawal. Once funds are on the debit card, no additional withdrawal fees apply. Yes $0 Yes 0 $42 per year payable at $3.50 per month. Distributions by check can be authorized by the beneficiary or ALR, if any, but the program does not provide checks for use by the beneficiary or ALR The Program will charge $1.00 for each withdrawal by ACH in excess of two per month from your Texas ABLE account. Making a withdrawal to the Focus Card is considered an ACH withdrawal.

0 $0 if electronic or $10 per year if paper option is selected $0 $1 fee for each ACH withdrawal in excess of two per month; $5 fee for each withdrawal by check

Program is administered by the Texas Prepaid Higher Education Tuition Board, chaired by the Texas Comptroller. A Texas ABLE Advisory Committee has been established by the Board to provide guidance to the Board about Texas ABLE. An eGift option is available.

Does your plan allow for different Levels of Control for who manages spending and investments from the ABLE account? If the beneficiary is unable or prefers not to manage their own account, they can have someone manage it for them (Authorized Legal Representative “ALR”) according to the hierarchy allowed by IRC, Sec. 529A. Even if the ALR manages the account, they can allow the beneficiary to have a debit card in their name to help them learn about managing funds.

Where can I find the ABLE Plan’s investment performance information? https://www.texasable.org/investments/#investment-performance

Description of plan’s Recertification of ABLE Eligibility Policy: Program Disclosure Statement advises that participants no longer meeting eligibility requirements should notify program in a timely manner; annual statements include reminder as well.

The account owner can establish their own account online or contact customer service for assistance in establishing an account.

Do you have a policy for opening an account for an account owner who does not have a guardian or conservator for managing spending and investments from the ABLE account? Yes, for accounts established by a rep payee, the organization that employs the rep payee is listed as the ALR.

Does your plan allow for proper account titling for a representative payee? no

What is your plan’s policy regarding payment of funeral / burial expenses as a qualified disability expense (QDE) prior to account freeze, if available? Upon notification of the death of the account beneficiary, a copy of the death certificate is requested. The program allows payment of funeral and burial expenses before Medicaid Recovery. A copy of the benefciary’s will is requested to make sure remaining funds are distributed according to law.

Account balances are generally not considered as a resource for purposes of determining a beneficiary’s eligibility to receive benefits or the amount of the assistance or benefits provided by the state of Texas.

Utah /state-review/utah/ ABLE Utah Savings Plan (click here to open account) Phone: 1-800-439-1653 from 9am-8pm ET. https://ableut.com/ Open for Enrollment Vestwell State Savings 555,000 No $19,000 (This limit is a Federal limit that is required of all states and does not include additional ABLE to Work contributions) An Account Owner who is employed and who is not contributing to a defined contribution plan, an annuity contract or an eligible deferred compensation plan may contribute additional money to their ABLE Account. The additional amount that may be deposited is an amount equal to the Account Owner’s employment income or equal to the poverty line for a one-person household for the prior calendar year, whichever amount is the less. This is up to $15,060 for residents of the continental U.S.; $18,810 for residents of Alaska and $17,310 for residents of Hawaii. Bank of New York Mellon 4 Vanguard Yes No 1. Contributions received from a Beneficiary or ALR will be subject to a five (5) Business Day holding period before the funds are available for withdrawal. 2. Contributions made as a result of a gift from a third party will be subject to a ten (10) Business Day holding period before the funds are available for withdrawal. 3. A change in mailing address will result in a ten (10) Business Day holding period before physical checks can be requested and mailed to the new address of record. 4. A change in bank account will result in a ten (10) Business Day holding period before Electronic Fund Transfers can be requested and sent to the new linked bank account. No Yes Individuals may claim a credit for 4.55 percent of the total qualified contributions they make to a Utah resident’s ABLE Utah account. Contributions must be made during the taxable year and have an itemized statement from the qualified ABLE Utah savings plan. Individuals may not claim credit for an amount of a contribution that is returned to them or an amount already deducted on their federal income tax return.

SB292 is the legislation that establishes the Achieving a Better Life Experience Program, ABLE Utah Savings Plan

Please See Plan Disclosure Link

Yes The Fifth Third Bank, NA BankSafe account is FDIC Insurance up to $250,000, subject to certain restrictions. Yes 26 Yes 2 Yes The current account maintenance fee is $27 per year payable at $6.75 per quarter. No Yes $0 The STABLE Visa Card can be loaded from your STABLE account and used anywhere Visa debit cards are accepted. Easily track expenses by uploading receipts, adding notes, or downloading custom reports. Spending limits and locations can be set to help safeguard spending. Custom text or email alerts can notify you of card activity. Yes 0 The current account maintenance fee is $27 per year payable at $6.75 per quarter. $0 $1 The STABLE Visa Cards offer different levels of spending controlls for the STABLE account onwer and/or authorized legal representative.

V.S.A. §§ 8001-8004 establishes the rules for Vermont ABLE.

1 $10 annually (print/mail); $0 electronic There is no fee for rolling over an account, however, based on when the account is terminated, the account owner may be assessed a portion of the maintenance fee. $0

STABLE Account is the national ABLE savings program administered by the Office of the Ohio Treasurer of State. Through its partner state model, Wyoming residents have access to a program that features the best customer service and offers ease of enrollment, unsurpassed website accessibility, an online portal to manage your account, some of the lowest investment management fees in the country, payroll deduction, personalized gifting page, and a no cost loadable debit card with customizable spending controls and transactional recordkeeping.

Where can I find the ABLE Plan’s investment performance information? The plan’s investment performance can be found here: https://ableut.com/historical-performance

Do you have a policy for opening an account for an account owner who does not have a guardian or conservator for managing spending and investments from the ABLE account? During the opening procedure, (online or paper application) this relationship is established via the answer to the hierarchy question included.

Does your plan allow for proper account titling for a representative payee? If the representative payee is an individual, they set up the account with themselves as the Authorized Legal Representative. If the representative payee is an entity, the account is set up with the entity as the administrator with an agent to act on behalf of the entity.

Vermont /state-review/vermont/ Vermont ABLE (click to open an account) Phone: 1-800-439-1653 from 9am-8pm ET https://www.vermontable.com/ Open for Enrollment Vestwell State Savings 555,000 No $19,000 (This limit is a Federal limit that is required of all states and does not include additional ABLE to Work contributions.) An Account Owner who is employed and who is not contributing to a defined contribution plan, an annuity contract or an eligible deferred compensation plan may contribute additional money to their ABLE Account. The additional amount that may be deposited is an amount equal to the Account Owner’s employment income or equal to the poverty line for a one-person household for the prior calendar year, whichever amount is the less. This is up to $15,060 for residents of Vermont. Bank of New York Mellon 4 Vanguard Yes No 1. Contributions received from a Beneficiary or ALR will be subject to a five (5) Business Day holding period before the funds are available for withdrawal. 2. Contributions made as a result of a gift from a third party will be subject to a ten (10) Business Day holding period before the funds are available for withdrawal. 3. A change in mailing address will result in a ten (10) Business Day holding period before physical checks can be requested and mailed to the new address of record. 4. A change in bank account will result in a ten (10) Business Day holding period before Electronic Fund Transfers can be requested and sent to the new linked bank account. No No

Sections 23.1-700 through 23.1-713 of the Code of Virginia, as amended.

STABLE Account is the national ABLE savings program administered by the Office of the Ohio Treasurer of State. Through its partner state model, Vermont residents have access to a program that features the best customer service and offers ease of enrollment, unsurpassed website accessibility, an online portal to manage your account, some of the lowest investment management fees in the country, payroll deduction, personalized gifting page, and a no cost loadable debit card with customizable spending controls and transactional recordkeeping.

Does your plan allow for different Levels of Control for who manages spending and investments from the ABLE account? Yes, the STABLE Visa Cards offer different levels of spending controlls for the STABLE account onwer and/or authorized legal representative.

Where can I find the ABLE Plan’s investment performance information? The plan’s investment performance can be found here: https://vermontable.com/historical-performance

Do you have a policy for opening an account for an account owner who does not have a guardian or conservator for managing spending and investments from the ABLE account? Yes. During the opening procedure, (online or paper application) this relationship is established via the answer to the hierarchy question included.

Does your plan allow for proper account titling for a representative payee? Yes. During the opening procedure, (online or paper application) this relationship is established via the answer to the hierarchy question included.

Optional Additional Information: What is your plan’s policy regarding payment of funeral / burial expenses as a qualified disability expense (QDE) prior to account freeze, if available?

Virginia – ABLEAmerica /state-review/virginia-2/ ABLEAmerica (click to open an account) Please contact your financial professional. https://www.able-now.com/ableamerica Open for Enrollment Commonwealth Savers Plan selected American Funds Service Company, American Funds Distributors and Capital Research and Management Company to manage ABLEAmerica. 550,000 Yes $19,000 (This limit is a Federal limit that is required of all states and does not include additional ABLE to Work contributions.) An Account Owner who is employed and who is not contributing to a defined contribution plan, an annuity contract or an eligible deferred compensation plan may contribute additional money to their ABLE Account. The additional amount that may be deposited is an amount equal to the Account Owner’s employment income or equal to the poverty line for a one-person household for the prior calendar year, whichever amount is the less. This is up to $15,060 for residents of the continental U.S.; $18,810 for residents of Alaska and $17,310 for residents of Hawaii. ABLEAmerica is distributed by American Funds Distributors, Inc. and sold through unaffiliated intermediaries. 7 American Funds No Yes Please contact your financial advisor. Yes Virginia offers an annual state income tax deduction of up to $2,000 per contributor for contributions to an ABLEnow or ABLEAmerica account.

Sections 23.1-700 through 23.1-713 of the Code of Virginia, as amended.

No Yes 250 Yes 50 Yes Accounts may incur an initial $10 set-up fee. However, these fees are waived until further notice. No No Yes 0 Accounts may incur an annual $10 account maintenance fee. However, these fees are waived until further notice. NA NA

See https://www.capitalgroup.com/individual/products/american-funds-portfolio-series.html for details on the investment options or speak with your financial professional.

0 Please contact your financial professional. $0 NA

The first ABLE program available through financial professionals, ABLEAmerica is distributed by American Funds, a family of mutual funds from Capital Group, one of the world’s largest investment management firms. The advisor-sold ABLEAmerica plan is sponsored by Commonwealth Savers and open to eligible individuals in all 50 states. For more information, contact a financial professional.

Does your plan allow for different Levels of Control for who manages spending and investments from the ABLE account? Please contact your financial professional.

Description of plan’s Recertification of ABLE Eligibility Policy. See plan disclosure documents.

Does your plan allow for proper account titling for a representative payee? Please contact your financial professional.

What is your plan’s policy regarding payment of funeral / burial expenses as a qualified disability expense (QDE) prior to account freeze, if available? Please contact your financial professional.

Virginia – ABLEnow /state-review/virginia/ ABLEnow (click to open an account) Phone: 844-669-2253 https://www.able-now.com/ Open for Enrollment Virginia529 550,000 Yes $19,000 (This limit is a Federal limit that is required of all states and does not include additional ABLE to Work contributions.) An Account Owner who is employed and who is not contributing to a defined contribution plan, an annuity contract or an eligible deferred compensation plan may contribute additional money to their ABLE Account. The additional amount that may be deposited is an amount equal to the Account Owner’s employment income or equal to the poverty line for a one-person household for the prior calendar year, whichever amount is the less. This is up to $15,060 for residents of the continental U.S.; $18,810 for residents of Alaska and $17,310 for residents of Hawaii. PNC Bank 5 Vanguard and Fidelity Yes No Typically, funds are available between one and five business days after the contribution is initiated. The availability of funds for withdrawal will vary depending on the type of contribution. No Yes Virginia offers an annual state income tax deduction of up to $2,000 per contributor for contributions to an ABLEnow or ABLEAmerica account.

Please See Plan Investment Disclosure Documents.

Yes Balances in the ABLEnow Deposit Account are insured to the extent allowed by the Federal Deposit Insurance Corporation (FDIC). No No Yes $39 per year, payable at $3.25 per month. The monthly service fee is waived if you maintain an average daily balance of $10,000 in the ABLEnow Deposit Account. No Yes $0 / There is no additional cost for the ABLEnow Card. Yes 0 $39 per year, payable at $3.25 per month. The monthly service fee is waived if you maintain an average daily balance of $10,000 in the ABLEnow Deposit Account. NA $0 Account Owners have the option to issue one additional ABLEnow Card to an Authorized Signer of their choice.

0 Account Owners have the option to issue one additional ABLEnow Card to an Authorized Signer of their choice. $0 $0

ABLEnow is the national, direct-sold ABLE savings program administered by Commonwealth Savers. Launched in 2016, ABLEnow features a convenient website to open and manage your account anytime, a fee-free savings option for customers with ABLEnow deposit account balances of $10,000 or more, and free resources such as the ABLEnow mobile app, mobile wallet-compatible ABLEnow Card, and in-house ABLE experts available by phone and email.

Does your plan allow for different Levels of Control for who manages spending and investments from the ABLE account? Yes, ABLE account owners have the option to issue one additional ABLEnow Card to an Authorized Signer of their choice. ABLEnow allows individual and organizational representative payees to open accounts as Authorized Representatives, so the representative payee has full control over account funds. The online account portal has a dedicated field to capture the relationship to the Designated Beneficiary as representative payee.

Description of plan’s Recertification of ABLE Eligibility Policy: See plan disclosure documents.

Does your plan allow for proper account titling for a representative payee? ABLEnow allows individual and organizational representative payees to open accounts as Authorized Representatives, so the representative payee has full control over account funds.”

What is your plan’s policy regarding payment of funeral / burial expenses as a qualified disability expense (QDE) prior to account freeze, if available? An ABLEnow account’s Authorized Representative may pay any outstanding qualified disability expenses for a deceased Designated Beneficiary from the ABLEnow account, including funeral expenses prior to a final distribution of the account funds.

Most ABLEnow gift-givers make contributions via a bank transfer (aka electronic funds transfer) or by check. The process is explained to customers here

Account owners can name a Designated Survivor. The Designated Survivor will receive the ABLEnow account assets in the event of the account owner’s/designated beneficiary’s death, following the payment of any outstanding qualified disability expenses, Medicaid claims and estate taxes of the deceased account owner/designated beneficiary.

Washington /state-review/washington/ Washington State ABLE (click to open an account) Phone number: 1-844-600-2253 https://www.washingtonstateable.com/ Open for Enrollment Vestwell 500,000 Yes $19,000 (This limit is a Federal limit that is required of all states and does not include additional ABLE to Work contributions.) An Account Owner who is employed and who is not contributing to a defined contribution plan, an annuity contract or an eligible deferred compensation plan may contribute additional money to their ABLE Account. The additional amount that may be deposited is an amount equal to the Account Owner’s employment income or equal to the poverty line for a one-person household for the prior calendar year, whichever amount is the less. This is up to $15,060 for residents of the continental U.S.; $18,810 for residents of Alaska and $17,310 for residents of Hawaii. Bank of New York Mellon 4 Vanguard and DFA Yes No 5 day hold on account owner or Authorized Legal Representative contributions, 10 day hold on third party contributions Yes Yes, against the ABLE account. No, against the estate. Washington will lien an ABLE account owner's estate for Medicaid recovery as required by the Social Security Act. No WA has no state income tax therefore no deductions nor credits.

Washington House Bill 2323 from 2016 session

Senate Bill 6221 from 2018 session

Please see Plan Disclosure Document

Yes BNY Mellon FDIC Insured account up to $250,000. Yes 25 Yes 10 Yes $35 per year. No Yes $1.25 per month Yes 0 $35 $2.50 per check (distribution by check) $1.25 per month

See plan disclosure for fee information

https://www.washingtonstateable.com/uploads/wa-able/attachments/clqvbltnf2ch00jmk3hin3p9v-washington-able-plan-disclosure.pdf

0 No fee for electronic statements. $20 annually for mailed paper statements and documents. $0 $0

We offer a Mobile App to allow you to manage your account on the go. We also offer E-gifting option to set up and run gifting campaigns for the beneficiary.

ABLE accounts allow for both the beneficiary’s and the Authorized Legal Representative’s (including Representative Payee) name.

Does your plan allow for naming any beneficiary on the account? Yes, we allow for Successor Owners of the account for siblings with disabilities of the account owner. We are also establishing a process to name beneficiaries that do not qualify as Successor Owners on the account.

The account owner or Authorized Representative is asked to notify the program if their eligibility changes.

Please note: non-Washington residents may open an ABLE account with ABLE for All.

Does your plan allow for proper account titling for a representative payee? Our ABLE plan allows for representative payees to properly manage the account as Authorized Legal Representative. We have supports for ALR https://www.washingtonstateable.com/alr-info

What is your plan’s policy regarding payment of funeral / burial expenses as a qualified disability expense (QDE) prior to account freeze, if available? Our ABLE plan allows for the payment of funeral and burial expenses as a qualified disability expense (QDE) prior to the remaining assets being subject to a Medicaid recapture claim or transferred to the estate of the beneficiary.

West Virginia /state-review/west-virginia/ WVABLE (click to open an account) Phone: 1-800-439-1653 from 9am-8pm ET https://wvable.com/ Open for Enrollment Vestwell State Savings 555,000 No $19,000 (This limit is a Federal limit that is required of all states and does not include additional ABLE to Work contributions.) An Account Owner who is employed and who is not contributing to a defined contribution plan, an annuity contract or an eligible deferred compensation plan may contribute additional money to their ABLE Account. The additional amount that may be deposited is an amount equal to the Account Owner’s employment income or equal to the poverty line for a one-person household for the prior calendar year, whichever amount is the less. This is up to $15,060 for residents of West Virginia. Bank of New York Mellon 4 Vanguard Yes No 1. Contributions received from a Beneficiary or ALR will be subject to a five (5) Business Day holding period before the funds are available for withdrawal. 2. Contributions made as a result of a gift from a third party will be subject to a ten (10) Business Day holding period before the funds are available for withdrawal. 3. A change in mailing address will result in a ten (10) Business Day holding period before physical checks can be requested and mailed to the new address of record. 4. A change in bank account will result in a ten (10) Business Day holding period before Electronic Fund Transfers can be requested and sent to the new linked bank account. Yes Except required by federal law for those estates, ages 55 and older, whose nursing home and/or community based services were paid by Medicaid. http://www.wvrecovery.com/estate.asp Yes West Virginia resident or tax payer may take a state income tax deduction equal to the total contributions to a WVABLE account for the year. Deductions for contributions are allowed for each designated beneficiary and excess deduction may be carried forward for up to five years.

West Virginia Code | §16-48 (wvlegislature.gov)

2015 Senate Bill 21 – 2015 WISCONSIN ACT 55

STABLE Account is the national ABLE savings program administered by the Office of the Ohio Treasurer of State. Through its partner state model, West Virginia residents have access to a program that features the best customer service and offers ease of enrollment, unsurpassed website accessibility, an online portal to manage your account, some of the lowest investment management fees in the country, payroll deduction, personalized gifting page, and a no cost loadable debit card with customizable spending controls and transactional recordkeeping.

Does your plan allow for different Levels of Control for who manages spending and investments from the ABLE account? Yes, the STABLE Visa Cards offer different levels of spending controlls for the STABLE account onwer and/or authorized legal representative.

Where can I find the ABLE Plan’s investment performance information? The plan’s investment performance can be found here: https://stableaccount.com/historical-performance

Optional Additional Information: Does your plan allow for proper account titling for a representative payee? Yes. If the representative payee is an individual, they set up the account with themselves as the Authorized Legal Representative. If the representative payee is an organization, the account is set up with the organization as the administrator with an agent to act on behalf of the organization.

What is your plan’s policy regarding payment of funeral / burial expenses as a qualified disability expense (QDE) prior to account freeze, if available? Upon notification of the death of the account owner, our staff requests a copy of the death certificate. Once received, we inquire if there are outstanding qualified disability or funeral and burial expenses to be paid. If so, payment is made to cover those expenses. If there are funds left above those final expenses, a check is made payable to the estate of the account owner.

Wisconsin /state-review/wisconsin/ No program – eligible Wisconsin residents may open an account with another state that accepts non-residents into its program. https://www.revenue.wi.gov/Pages/FAQS/ise-ABLEAccounts.aspx Not Available to date NA 0 No $19,000 (This limit is a Federal limit that is required of all states and does not include additional ABLE to Work contributions.) An Account Owner who is employed and who is not contributing to a defined contribution plan, an annuity contract or an eligible deferred compensation plan may contribute additional money to their ABLE Account. The additional amount that may be deposited is an amount equal to the Account Owner’s employment income or equal to the poverty line for a one-person household for the prior calendar year, whichever amount is the less. This is up to $15,060 for residents of the continental U.S.; $18,810 for residents of Alaska and $17,310 for residents of Hawaii. NA 0 NA No No Yes Wisconsin has adopted the provision of federal law that permits ABLE accounts to be established in any state, not just in the state of residence of the disabled individual. Wisconsin residents with disabilities may establish an ABLE account in another state that has contracted with their provider to allow nonresidents to create ABLE accounts.

No NA 0

Wisconsin allows a state income tax deduction for contributions to ABLE accounts opened in other states. Find more information on the Wisconsin Department of Revenue website.

The cumulative limit for an ABLE account is set by each state’s ABLE program; Wisconsin residents must adhere to the asset limit of the state program in which they open an account.

ABLE was added to the Executive Budget Act of 2015 (SB 21) on 7/12/15.

IMPORTANT NOTE: AB 731 was introduced on 1/15/16. This legislation repeals the Wisconsin ABLE Law but applies a state income tax deduction to ABLE accounts opened in other states. AB 731 passed Assembly on 2/16/16 and the Senate concurred on 3/16/16. It was signed into law on 3/30/16.

Wyoming /state-review/wyoming/ WYABLE (click to open an account) Phone: 1-800-439-1653 from 9am-8pm ET https://wyable.com/ Open for Enrollment Vestwell State Savings 555,000 No $19,000 (This limit is a Federal limit that is required of all states and does not include additional ABLE to Work contributions.) An Account Owner who is employed and who is not contributing to a defined contribution plan, an annuity contract or an eligible deferred compensation plan may contribute additional money to their ABLE Account. The additional amount that may be deposited is an amount equal to the Account Owner’s employment income or equal to the poverty line for a one-person household for the prior calendar year, whichever amount is the less. This is up to $15,060 for residents of Wyoming. Bank of New York Mellon 4 Vanguard Yes No 1. Contributions received from a Beneficiary or ALR will be subject to a five (5) Business Day holding period before the funds are available for withdrawal. 2. Contributions made as a result of a gift from a third party will be subject to a ten (10) Business Day holding period before the funds are available for withdrawal. 3. A change in mailing address will result in a ten (10) Business Day holding period before physical checks can be requested and mailed to the new address of record. 4. A change in bank account will result in a ten (10) Business Day holding period before Electronic Fund Transfers can be requested and sent to the new linked bank account. No No

Wyoming does not have state specific ABLE legislation.

Yes The Fifth Third Bank, NA BankSafe account is FDIC Insurance up to $250,000, subject to certain restrictions. Yes 25 Yes 1 Yes The current account maintenance fee is $27 per year payable at $6.75 per quarter. No Yes $5.00 per month. Yes, the STABLE Visa Card can be loaded from your STABLE account and used anywhere Visa debit cards are accepted. Easily track expenses by uploading receipts, adding notes, or downloading custom reports. Spending limits and locations can be set to help safeguard spending. Custom text or email alerts can notify you of card activity. Yes 0 The current account maintenance fee is $27 per year payable at $6.75 per quarter. $0 $5.00 per month. The STABLE Visa Card can be loaded from your STABLE account and used anywhere Visa debit cards are accepted. Easily track expenses by uploading receipts, adding notes, or downloading custom reports. Spending limits and locations can be set to help safeguard spending. Custom text or email alerts can notify you of card activity.