ABLE is an acronyn for Achieving a Better Life Experience.  ABLE accounts, created by IRC Sec. 529A, are availanble to people who become disabled before age 26.  Distributions, including earnings, are tax free to designated beneficiaries if used to pay qualified disability expenses, such as housing, education, transportation, health, disease prevention and wellness, employment training, assistive technology and personal support services.  You can get help at the ABLE National Resource Cnter at www.ablenrc.org.  The Sec. 25B Saver’s Credit provides a tax credit for contributions to ABLE qualified SIMPLE, IRA, 401(k) and similar plans.