Maryland Statutes
Subtitle 19C - Maryland Able Program
Section 18-19C-01 - Definitions

(a)    In this subtitle the following words have the meanings indicated.
    (b)    “ABLE account” means an account described under § 529A(e) of the Internal Revenue Code.
    (c)    “ABLE account contributor” means an individual who contributes money to an ABLE account described under § 529A(e) of the Internal Revenue Code.
    (d)    “ABLE account holder” means an individual who has established an account described under § 529A(e) of the Internal Revenue Code and is the designated beneficiary of the account.
    (e)    “Board” means the Maryland 529 Board established under § 18–1904 of this title.
    (f)    “Designated beneficiary” means an individual described in § 529A(e) of the Internal Revenue Code.
    (g)    “Maryland ABLE Program” means a qualified ABLE program described in § 529A(b) of the Internal Revenue Code.
    (h)    “Qualified disability expenses” means expenses described in § 529A(e) of the Internal Revenue Code.

Structure Maryland Statutes