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Experienced Family Law Attorneys

Special Needs Children

Welcome to NJ Family Law Blog, presented by Gomperts Penza McDermott & Von Ellen attorneys. This blog will provide basic information on various family law issues and examine new developments in New Jersey law that may impact divorce and family law issues. It is intended for educational and informational purposes only and does not constitute legal advice.

ABLE (Achieving a Better Life Experience) Accounts. What are they and how can they be utilized in the practice of Family Law.

By: Marisa Lepore Hovanec and Mark Friedman In 2014, federal legislation commonly known as the Achieving a Better Life Experience (ABLE) Act was passed allowing states to create tax-advantaged savings programs for individuals with qualifying disabilities. These savings programs, now known as 529A ABLE accounts (ABLE accounts), operate similar to traditional 529s in that interest and earnings accrue tax-deferred and distributions are tax-free if used for qualified expenses. However, the definition of a “qualified expense” in ABLE accounts is much broader than with a traditional 529 plan. With a traditional 529 plan, qualified expenses (and penalty-free withdrawals) are limited to Read More

Family Law Special Needs Children