ABLE National Resource Center Response to Coronavirus

The ABLE National Resource Center (ABLE NRC), managed by National Disability Institute (NDI), has been closely monitoring the situation surrounding the novel coronavirus, or COVID-19, pandemic. The coronavirus is unprecedented and we are working to identify ways to address the challenges of this moment in our country’s history and how it intersects with the important work we do on behalf of the disability community that we serve. As such, we are actively working to develop materials for people with disabilities and others with chronic health conditions to help them maintain their financial stability and security during the COVID-19 outbreak.

We would like to share this excellent article by disability advocate, Andrew Pulrang, that recently ran in Forbes Magazine: 5 Things to Know About Coronavirus and People with Disabilities. We hope you find it helpful.

In addition, the CDC has released coronavirus.gov, a new website to share CDC updates on COVID-19. The website provides ways in which the community can take measures to reduce the spread of COVID-19 in different settings.

Please stay tuned for more information that will be coming out from us.

Be well and be safe.

Miranda Kennedy, M.P.P.
Director, ABLE NRC

ABLE National Resource Center <anrc@ablenrc.org>

ABLE ACCOUNT TOP THREE QUESTIONS: MARCH 2020

1. Can I be taxed on third-party contributions to my 529 ABLE account?

Generally, contributions to the ABLE account are treated as non-taxable gifts to the account owner and the third party contribution limit to a 529 ABLE account is the same as the gift tax limit under the IRS tax code. However, if a third-party contributor makes other gifts to the ABLE account owner in addition to the ABLE contribution and the total aggregate amount of all gifts exceeds $15,000, the contribution limit this year, it could give rise to a gift tax liability.

An ABLE program must return excess contributions, including any interest earned on the extra contributions. The last funds received must be returned to the contributor(s) on or before the due date, including extensions, for the federal income tax return of the ABLE account owner, for the tax year in which the excess contribution or excess aggregate contribution was made. Visit the 2020 IRS 1099 Instructions for more information.

2. If funds in my 529 College Savings Plan are rolled over to a 529 ABLE account, are there any adverse tax consequences?

It depends. The IRS allows one tax-free rollover of a 529 account per beneficiary in a 12-month period. If you violate the 12-month rule, you must treat the transaction as a non-qualified distribution and pay federal income tax and a 10% penalty on the earnings portion.

If you have not rolled over a 529 account in the 12-month period, a 529 to 529 ABLE account rollover within the same state is generally not subject to adverse state tax consequences. However, if you roll over a 529 state college savings plan to an ABLE account in another State, the earnings portion of the rollover may be subject to state income tax. Also, the rollover may be subject to taxation to recapture a state tax deduction if the account owner previously deducted it.

Finally, the Internal Revenue Service Notices 2001-81, 2001-52 and IRB 617 state that the distributing 529 plan must provide a breakdown of the earnings portion of the rollover amount to the recipient 529 ABLE plan. Until the recipient 529 ABLE plan receives appropriate documentation showing the earnings portion, the entire rollover amount is treatable as earnings. As a promising practice, it is helpful to include a statement from the 529 account that shows the breakdown of the contributions/principal and the earnings to verify this rollover to the 529 ABLE program. For more information, please visit Guidance on Recontributions, Rollovers and Qualified Higher Education Expenses under Section 529. 

Please consult your tax practitioner for further advice and information.

3. Can I make a 529 ABLE program transfer to another 529 ABLE program for someone who is a non-family member?

Yes, you can make the transfer. However, there may be tax consequences. A transfer of funds that do not meet the IRS rules for program to program transfers constitutes a non-qualified withdrawal subject to federal income tax on the earnings portion and an additional 10% tax. It may negatively affect the account owner’s eligibility for federal or state benefits. Further, a transfer to a person who is not a member of the family may subject the designated beneficiary to other taxes such as federal gift taxes and “generation-skipping transfer” taxes.

https://www.ablenrc.org/march-april-2020-achievable-newsletter/#ssa-news-flash

SSA News Flash

On March 13, 2020, the Social Security Administration (SSA) clarified that food is considered a “qualified disability expense” from an ABLE account.

“For ABLE purposes, food is considered a qualified disability expense (basic living expense).”

Although the policy above permits the deposit of monthly SSA payments into the ABLE account, the ABLE National Resource Center, as a promising practice, recommends that beneficiaries use their monthly benefit payments, and in particular their SSI, to pay for some or all of their housing and food costs before depositing any excess into the ABLE account. This is recommended for two reasons:

• Benefit payments deposited may not be immediately available due to “hold times” which differ from ABLE program to ABLE program;

• When monthly benefit payments are directly deposited into the ABLE account, this money is counted towards the annual contribution limit, thereby decreasing the amount available for additional contributions, even though the ABLE balance may be zero since the funds were used to cover regular monthly expenses.

https://www.ablenrc.org/march-april-2020-achievable-newsletter/#ssa-news-flash

Enhanced Life Options Group Announces Two New Board Members

Enhanced Life Options Group announces the appointment of two new board members. The staff and current board of Enhanced Life Options Group are happy to welcome the two new board members. By engaging new leaders, we can enhance the lives of people with disabilities and promote consulting, advocacy mentoring and trust related services for the disabilities community, including special needs trusts, supplemental needs trusts, pooled trusts and trusts for independent living.

New Members are: Lynn O’Connor, of Gilmanton, N.H., Administrative Assistant and Licensed Real Estate Agent at Weeks Commercial and Brittani Cornell, of Sanbornton, N.H., a public guardian for the Office of Public Guardian.

“Our Board of Directors is comprised of a dedicated team of community leaders and family members who are committed to enhancing the lives of people with disabilities,” said Nina Hamberger, Executive Director of Enhanced Life Options Group. “We are excited to channel Lynn and Brittani’s talent, expertise and energy into furthering our mission.”

The two new members join a seven-member board that oversees Enhanced Life Option Group’s finances, policies and practices, strategic planning and statewide outreach. Members of our group have been active in the disabilities community for many years. They include: Jeff R. Kellett, President, David Baldassara, Vice President, Susan M. King, Secretary, Grace Herbert, Treasurer, Charlene Mayo, Dave Qualey, John Parker and Nina Hamberger, Executive Director.

Enhanced Life Options Group is a non-profit organization committed to enhance the lives of people with disabilities. We serve all people with disabilities regardless of category of disability.

To Contact Enhanced Life Options Group:

3 Executive Park Drive, Suite 269
Bedford, NH 03110
603-472-2543
Email: nina@elonh.org
Web: www.elonh.org

Lynn O’Connor

Brittani Cornell

Family Support Conference

Save the Date: April 24-26, 2020

The NH Family Support Conference is a state-wide conference organized by volunteers benefiting families and caregivers who have a family member with a developmental disability, acquired brain disorder or special medical needs. 

Our conference has over a 30 year history building knowledge, friendships and shared experiences. It continues to bring together over 500 families, care givers, support professionals, and many human service professionals each year to participate in educational workshops and opportunities for families to share their experiences with one another. 

Visit the website

The Law and Service Animals

Service animals are an essential feature of American society. They assist a great number of people with disabilities. However, as service animals become more and more prominent in the modern world, there is growing confusion that surrounds them. Questions regarding where service animals are permitted, what tasks they can perform, and what a service animal even is remain as common as ever before.

In accordance with the Americans with Disabilities Act, Service Dogs are allowed to accompany their handlers anywhere the individual with disabilities is allowed to enter. Service animals are defined as dogs that are individually trained to do work or to perform tasks for people with disabilities. As there is no central registry for service dogs, we understand that there are many attempts to pass off pet dogs as service animals.

In an effort to clear up any confusion as to what is and what is not acceptable, The Governor’s Commission on Disability has arranged a glossary of terms in order to clarify any confusion when considering a service animal.
Service Dog Brochure

Service animals are an essential feature of American society. They assist a great number of people with disabilities. However, as service animals become more and more prominent in the modern world, there is growing confusion that surrounds them. Questions regarding where service animals are permitted, what tasks they can perform, and what a service animal even is remain as common as ever before.

Definitions Relating to Service Animals 

Service Animal Frequently Asked Questions

Any information provided herein, including any attachments and all associated webpages, is non-binding and for informational purposes only. Nothing herein should be construed and/ or interpreted as a legal opinion, counsel or advice. Further, there is no expertise, advice, or recommendations of any kind presented herein. It is the responsibility of the recipient(s) to verify accuracy and compliance with all local, state, and federal laws, and it is recommended that the recipient seek the advice of an attorney, and/or any other professional within the discipline which is relevant to the subject matter.

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Governor's Commission on Disability  |  121 South Fruit Street, Suite 101, Concord, NH 03301
Toll-Free NH: 800-852-3405  |  603-271-2773  |   Fax: 603-271-2837  |  disability@gcd.nh.gov

WIC shopping made easy with new smartphone app

WIC has a new app that saves time and makes shopping easy! Just follow these steps;

1. Install WICshopper from your app store.

2. Select New Hampshire as your WIC Agency.

3. Register using the 16-digit number on your WIC Card.

4. Your available benefits will display each time you use the app.

5. Scan product bar code while you shop to check eligibility!

6. Select your favorite store and view WIC approved items available.

Learn more at EBTshopper.com

Atech Services announces closing ~ Services will continue through other providers

ATECH Services announced that they will be winding down operations this winter and officially closing on February 28, 2019. Assistive technology services provided by ATECH will transition to other providers in the Granite State on March 1, 2019.

Jon Eriquezzo, Director of ATECH Services said in a letter, “We are extraordinarily proud of the incredible work our staff has done these past 10 years and our decision to close has nothing to do with our efforts. Simply put, the reimbursement rates for ATECH were not nearly enough to sustain it. I can personally assure you that we worked tirelessly to find a way for ATECH to be sustainable, from developing new efficiencies to exploring potential mergers with tech companies. We’d also like to thank officials from the Department of Health and Human Services for working closely with us during this process.”

Eriquezzo assures clients that because the state is mandated to provide these services, they will not be going away.

“Over the course of this process, ATECH will work with clients, DHHS state, and the State’s two Medicaid Managed Care Organizations (MCOs), New Hampshire Healthy Families and Well Sense Health Plan, to ensure this transition is as successful as possible. I can assure you that his is our primary goal these next few months”, said Eriquezzo.

Clients who are scheduled to receive initial assistive technology assessments from ATECH will be contacted by the Department or their respective MCO to proactively make arrangements for any necessary consultations in advance of the scheduled transition on March 1, 2019.

for more information, please call one of the numbers below depending on your insurance carrier:

• New Hampshire Healthy Families - 603-263-7232

• Well Sense- 877-957-1300

• NH Medicaid (and other insurance) - 603-271-9384

the Refurbished Equipment marketplace (shoprem.com) will continue to operate, providing low-cost, high-quality refurbished medical equipment and assistive technology. No other Crotched Mountain services (e.g., Ready Set Connect) are affected by the transition. ATECH customers are encouraged to call 603-226-2900 with any questions.

Resources

Where to Find Help

• Area Agencies for Developmental Services

• Community Mental Health Centers

• DHHS District Offices

Which to choose

Most individuals new to living with a disability have a span of time after their injury before they can get back to work. It may be a short span or a lengthy one. It can be a truly difficult and challenging time, or it can be a time of growth and exploration for whatever possibilities may exist.

Disability is a subject you may read about in the newspaper, but not think of it as something that might actually happen to you. Studies show that just over 1 in 4 of today’s 20 year-olds will become disabled in some way before reaching age 67.

If disability happens, there is one important question: how to pay the bills as you are recovering? Hopefully there is disability insurance to assist through the financial difficulties; but if not, there is access to Social Security.

There are two different types of Social Security that you will hear mentioned: Supplemental Security Income (SSI) or Social Security Disability Insurance (SSDI).

Supplemental Security Income (SSI) is a Federal income supplement program funded by general tax revenues (not Social Security taxes) that:

·        Is designed to help aged, blind, and disabled people, who have little or no income; and

·        Provides cash to meet basic needs for food, clothing, and shelter.

Any person struggling with disabilities after a brain injury is eligible for SSI.

Conversely, Social Security Disability Insurance (SSDI) is more restricted. The Social Security disability insurance program pays benefits to you and certain family members if you worked long enough and paid Social Security taxes.  (Your adult child also may qualify for benefits on your earnings record if he or she has a disability that started before age 22.)

In both situations, the Social Security Administration will review and must agree that you have a disability. You may apply online or in person for Social Security. Go to https://www.ssa.gov/ for complete information.  

Back to work After Injury: There are many resources in New Hampshire, both online and in person. First of all, talk to your rehabilitation counselors and staff. The social workers, case managers and neuro-resource facilitators can be tremendously helpful in directing and guiding you or your family member. You may wish to meet with your local office of the New Hampshire Vocational Rehabilitation whose mission is to assist eligible New Hampshire citizens with disabilities to secure suitable employment and financial and personal independence by providing rehabilitation services.

Other Options:  The Ticket to Work (Ticket) program, which is a free and voluntary program that can help Social Security beneficiaries go to work, get a good job that may lead to a career, and become financially independent all while they keep their Medicare or Medicaid. Individuals who receive Social Security benefits because of a disability and are age 18 through 64 probably already qualify for the program.

For details – https://www.ssa.gov/work/

PASS Plans — Working While Disabled - A Guide To Plans For Achieving Self-Support from the Social Security Administration. This page provides an overview of what PASS plans are and how they may be helpful when returning to work.

For more details – https://www.ssa.gov/disabilityresearch/wi/pass.htm