Indiana Code 12-11-14-5. “Designated beneficiary”
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Terms Used In Indiana Code 12-11-14-5
- ABLE account: refers to an achieving a better life experience (ABLE) account established by an eligible individual that:
Indiana Code 12-11-14-1
- eligible individual: means an individual who during a taxable year:
Indiana Code 12-11-14-6
Sec. 5. As used in this chapter, “designated beneficiary” means the eligible individual who has established an ABLE account and is the owner of the account.
As added by P.L.12-2016, SEC.8.