ABLE Account Decision Guide Series
Finding the Funds to Save in an ABLE Account
The IRS defines “member of the family” in this context to include sibling only whether related by blood or by adoption and includes: a brother, sister, stepbrother, or stepsister, half-brother or half-sister. 26 US Code 529A(c)(1)(C)(i), referencing definition in 26 US Code 152(d)(2)(B).
Note: Our ABLE Decision Guide Series is designed as an aid to decision making as it relates to establishing and using an ABLE account. This document does not cover every possible issue related to the topic and is not a substitute to more in-depth analysis that may be required in some cases.
