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Financial Statement Audit of the ABLE Consortium Trust for Years Ended June 30, 2020

Report Details

Report Description: 
What Was Performed? A financial statement audit of the Achieving a Better Life Experience Act of 2014 (ABLE) Consortium Trust for Fiscal Year Ended June 30, 2020 was performed. Why This Engagement? The State of Delaware is a participating member of the ABLE Consortium Trust along with 16 other states. These statements were audited by a firm engaged by the Trust. The ABLE Act provides eligible individuals with blindness or qualifying disabilities a means to save for disability-related expenses in a tax -advantaged way through section 529A of the Internal Revenue Code. A consortium of states (Member States), of which the State of Delaware is a member, collaborated to facilitate the implementation and maintenance of qualified ABLE programs. Each Member State has adopted enabling legislation to establish a qualified plan under Section 529A.
Date Issued: 
Thursday, November 5, 2020
Agency Reviewed / Investigated: 
United States
Type of Report: 
Professional Standard: 

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