Certification Eligibility. If you claim Certification Eligibility, you are required to certify as part of the CalABLE enrollment process, subject to the penalties of perjury, that:
Certification Eligibility. If an individual desires to open an account based on Certification Eligibility, the individual must make the following certifications under penalties of perjury: • he or she has a medically determinable physical or mental impairment, which results in marked and severe functional limitations, and which (i) can be expected to result in death or
Certification Eligibility. If an individual desires to open an account based on Certification Eligibility, the individual must make the following certifications under penalties of perjury: • he or she has a medically determinable physical or mental impairment, which results in marked and severe functional limitations, and which (i) can be expected to result in death or (ii) has lasted or can be expected to last for a continuous period of not less than 12 months; • he or she is blind (within the meaning of the Social Security Act); or • he or she has a condition listed in the ‘‘List of Compassionate Allowances Conditions’’ maintained by the Social Security Administration (at xxx.xxxxxxxxxxxxxx.xxx/ compassionateallowances/ conditions.htm). The individual must also certify that (i) the disability, blindness, or compassionate allowances condition occurred before the date of the individual’s 26th birthday; and (ii) he or she has a copy of his or her diagnosis relating to the relevant impairment(s), signed by a physician meeting the criteria of Social Security Act Section 1861(r)(1). The individual agrees to retain and provide a copy of the diagnosis and related information to the Plan upon request. No longer eligible – By maintaining an account, the Account Owner is making a continuing certification that the Account Owner is an Eligible Individual. It is the Account Owner’s responsibility to notify the Enable Savings Plan in writing if the Account Owner ceases to be an Eligible Individual. It is also the Account Owner’s responsibility to notify the Plan in writing if the Account Owner subsequently re-qualifies as an Eligible Individual. The Plan will send annual reminder notices to Account Owners or their Authorized Individuals of their responsibilities in this regard. See “Part 10 – Federal and State Tax Considerations” for more information on the federal income tax treatment of expenses during periods when the Account Owner is no longer an Eligible Individual. The Trust and the Plan The Nebraska Achieving a Better Life Experience Program Trust (the “Trust”), established on May 28, 2015, is designed to qualify as a .......................................................................................................................................................................................................... Overview tax-advantaged qualified ABLE program under Section 529A of the Internal Revenue Code of 1986, as amended (the “Code”). Section 529A permits states and state agencie...
