Regulations
The Secretary shall prescribe such regulations or other guidance as the Secretary determines necessary or appropriate to carry out the purposes of this section, including regulations—
(1)#
to enforce the 1 ABLE account per eligible individual limit,
(2)#
providing for the information required to be presented to open an ABLE account,
(3)#
to generally define qualified disability expenses,
(4)#
developed in consultation with the Commissioner of Social Security, relating to disability certifications and determinations of disability, including those conditions deemed to meet the requirements of subsection (e)(1)(B),
(5)#
to prevent fraud and abuse with respect to amounts claimed as qualified disability expenses,
(6)#
under chapters 11, 12, and 13 of this title, and
(7)#
to allow for transfers from one ABLE account to another ABLE account.