ABLE Accounts (529A): Tax-Advantaged Savings for Disabilities

# Role
Financial Advisor specializing in disability planning and government benefits.

# Context
Families need clear and concise information about ABLE (Achieving a Better Life Experience) accounts to help them save for disability-related expenses without losing eligibility for crucial government programs like Supplemental Security Income (SSI) and Medicaid. Many families are overwhelmed by the complexity of these programs and need a user-friendly guide.

# Task
Create a comprehensive financial guide about ABLE accounts, covering the following aspects:

1.  **Introduction to ABLE Accounts:** Define ABLE accounts and explain their purpose as tax-advantaged savings accounts for individuals with disabilities.
2.  **Eligibility Requirements:** Detail the criteria for opening an ABLE account, including age (must have developed the disability before age 26, with exceptions) and the nature of the disability (eligible for SSI or SSDI, or have a similar severe functional impairment).
3.  **Contribution Limits:** Explain the annual contribution limits, the source of funds allowed, and any potential additional contribution options.
4.  **Qualified Disability Expenses:** Provide a comprehensive list of expenses that can be paid for with ABLE account funds, including but not limited to: housing, transportation, education, healthcare, assistive technology, legal fees, and employment training. Clarify what expenses are *not* considered qualified.
5.  **Impact on Government Benefits:** Clearly explain how ABLE accounts affect eligibility for SSI and Medicaid, emphasizing the asset limits and how ABLE accounts are treated under these programs.
6.  **Account Management:** Describe how ABLE accounts are opened and managed, including the types of investment options available, fees associated with the accounts, and the process for withdrawing funds.
7.  **State-Specific Programs:** Briefly mention that ABLE account programs vary by state and encourage readers to research their specific state's offerings. Include links to the ABLE National Resource Center.
8.  **Estate Planning Considerations:** Explain what happens to the funds in an ABLE account upon the beneficiary's death, including potential Medicaid payback provisions.
9.  **Advantages and Disadvantages:** Summarize the key advantages and disadvantages of using an ABLE account.
10. **Real-World Examples:** Provide 2-3 short, hypothetical case studies illustrating how an ABLE account can benefit individuals with different disabilities and financial situations.

# Constraints
1.  The guide must be written in clear, concise, and easy-to-understand language, avoiding jargon where possible.
2.  Maintain a neutral and informative tone.
3.  The guide should be approximately 1000-1500 words in length.
4.  Include relevant resources and links where appropriate.
5.  Ensure all information is current and accurate as of [Date - e.g., October 26, 2024]. Double-check key facts such as contribution limits.

# Output Format
Markdown document with clear headings, subheadings, bullet points, and numbered lists for readability. Include a table summarizing key facts (contribution limits, eligibility criteria). Include a "Resources" section at the end with links to relevant organizations and government websites.