{"data":{"id":"us-ct/conn.-gen.-stat.-3-39j","jurisdiction":"us-ct","citation":"Conn. Gen. Stat. § 3-39j","heading":"Achieving a better life experience program: Definitions.","body":"As used in this section and sections 3-39k to 3-39r, inclusive:\n(1) “Achieving a better life experience account” or “ABLE account” means an account established and maintained pursuant to sections 3-39k to 3-39r, inclusive, for the purposes of paying the qualified disability expenses of a designated beneficiary.\n(2) “Authorized individual” means an individual or entity who (A) meets the requirements of 26 CFR 1.529A-2 to establish an ABLE account on behalf of an eligible individual, and (B) is authorized by the state's qualified ABLE program to establish or act on behalf of the designated beneficiary with respect to an ABLE account.\n(3) “Deposit” means a deposit, payment, contribution, gift or other transfer of funds.\n(4) “Designated beneficiary” has the same meaning as provided in Section 529A.\n(5) “Eligible individual” has the same meaning as provided in Section 529A.\n(6) “Participation agreement” means an agreement between the trust established pursuant to section 3-39k and a designated beneficiary or authorized individual that provides for participation in an ABLE account for the benefit of a designated beneficiary.\n(7) “Qualified ABLE program” means any program established and maintained pursuant to Section 529A.\n(8) “Qualified disability expenses” has the same meaning as provided in Section 529A.\n(9) “Section 529A” means Section 529A of the Internal Revenue Code of 1986, or any subsequent corresponding internal revenue code of the United States, as amended from time to time, and the regulations adopted thereunder by the United States Department of the Treasury and the Internal Revenue Service, as amended from time to time.","path":["TITLE 3. STATE ELECTIVE OFFICERS","CHAPTER 32. TREASURER","PART I. GENERAL PROVISIONS"],"source_url":"https://www.cga.ct.gov/2026/sup/chap_032.htm#sec_3-39j","current_through":"Revised to January 1, 2026 (2026 Supplement to the General Statutes of Connecticut, applied over the base revision of January 1, 2025)","vintage":"","retrieved_at":"2026-09-06T19:07:20Z","sha256":"ae396d3f8857c19c43722f5a8e4a3fa2b893c116a551c39b69f35a64ddb30ac4","source_id":"us-ct","stale":false,"prev":"us-ct/conn.-gen.-stat.-3-39d-to-3-39i","next":"us-ct/conn.-gen.-stat.-3-39k"},"notice":"GroundRules: Original legal text. Not legal advice."}