2025 Delaware Code
Title 16 - Health and Safety
Chapter 96A. DELAWARE ACHIEVING A BETTER LIFE EXPERIENCE SAVINGS ACCOUNTS
§ 9607A. Treatment of accounts.

Universal Citation:
16 DE Code § 9607A (2025)
Learn more This media-neutral citation is based on the American Association of Law Libraries Universal Citation Guide and is not necessarily the official citation.
§ 9607A. Treatment of accounts.

(a) Accounts established pursuant to this chapter or another state's ABLE program shall not be included in determining asset eligibility of the designated beneficiary for state or local assistance programs.

(b) Unless prohibited by federal law, upon the death of a designated beneficiary, proceeds from an account may be transferred to the estate of a designated beneficiary, or to an account for another eligible individual specified by the designated beneficiary or the estate of the designated beneficiary.

(c) Upon the death of a designated beneficiary, no agency or instrumentality of the State shall seek payment under § 529A(f) of the Internal Revenue Code [26 U.S.C. § 529A(f)] from the account or its proceeds for benefits provided to a designated beneficiary.

80 Del. Laws, c. 34, § 1;  80 Del. Laws, c. 295, § 2;  81 Del. Laws, c. 107, § 1; 
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