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TITLE 16 HEALTH AND SAFETY DELAWARE ADMINISTRATIVE CODE 19 20 DE Reg. 283 (10/01/16) 20330.2.1.1 Definitions The following terms, when used in this regulation, have the following meaning unless the context indicates otherwise: "ABLE Program" means a program established and maintained by a State or consortium of states (or agency or instrumentality thereof) through which interested individuals can open ABLE accounts. "Contributions" means the deposit of funds into an ABLE account. Any person can contribute to an ABLE account. (Note that "person," as defined by the Internal Revenue Code, includes an individual, trust, estate, partnership, association, company, or corporation.) However, the Internal Revenue Service (IRS) limits the total annual contributions any ABLE account can receive from all sources to the amount of the per-donee gift-tax exclusion in effect for a given calendar year. "Designated beneficiary" means the eligible individual who established and is the owner of the ABLE account. "Distributions" means the withdrawal or issuance of funds from an ABLE account. The designated beneficiary or the person with signature authority determines when distributions are made. Distributions may be made only to or for the benefit of the designated beneficiary. "Eligible Individual" means a resident of this State or any state in which an ABLE program is established, who is: • Entitled to benefits based on disability or blindness under Title II or XVI of the Social Security Act, and such blindness or disability began before the age of twenty-six (26); or • An individual with respect to whom a disability certification, meeting the requirements of the Stephen Beck, Jr., ABLE Act of 2014, is filed. "Person with signature authority" means a person who can establish and control an ABLE account for a designated beneficiary. If the designated beneficiary is not able to exercise signature authority over his or her ABLE account, or chooses to establish an ABLE account but not exercise signature authority, references to the designated beneficiary with respect to his or her actions include actions by the designated beneficiary’s agent under a power of attorney or, if none, a parent or legal guardian of the designated beneficiary. "Qualified disability expense" or "QDE" means an expense related to the blindness or disability of the designated beneficiary and that are for the benefit of the designated beneficiary. In general, a QDE includes, but is not limited to, the following types of expenses: • Education; • Housing; • Transportation; • Employment training and support; • Assistive technology and related services; • Health; • Prevention and wellness; • Financial management and administrative services; • Legal fees; • Expenses for professional ABLE account oversight and monitoring; • Funeral and burial; and, • Basic living expenses. "Qualified disability expense for housing" means expenses for purposes of an ABLE account are the same as they are for in-kind support and maintenance purposes, except that they do not include food. QDEs for housing are payments for: • Mortgage (including property insurance required by the mortgage holder); • Real property taxes; • Rent; • Heating fuel; • Gas; • Electricity; • Water; • Sewer; and • Garbage removal. "Rollover" means the distribution of all or some of the funds from one ABLE account to the ABLE account of a member of the original, designated beneficiary’s family. For the purposes of a rollover, a member of the designated beneficiary’s family means a sibling, which includes step-siblings and half-siblings, whether by blood or by adoption. 20 DE Reg. 283 (10/01/16)