Basics

The Achieving a Better Life Experience (ABLE), Act was signed into Federal law in December 2014 through United States Code 529A, authorizing individuals with disabilities to open tax-exempt savings accounts to save for disability-related expenses without impacting eligibility for resource-based benefits.

Nebraska was the third state in the United States to establish an ABLE plan. In May of 2015, the Nebraska Governor approved LB 391, authorizing the Nebraska State Treasurer to establish the Enable (E-N-A-B-L-E) Savings Plan Trust in compliance with the ABLE Act. The Enable Plan was launched in June of 2016.

Over the years, additional Nebraska laws were approved to enhance the Enable Plan. The Give to Enable Support Cash Fund now exists to allow private donations to help eligible individuals with disabilities open Enable Plan accounts. Fund both in and distributed from Enable Plan accounts are also protected from Medicaid recapture from the State of Nebraska.

The Nebraska State Treasurer serves as the Enable Plan’s Trustee.

The Nebraska Investment Council provides oversight of the Enable Plan’s investments.

And Ascensus LLC serves as the Enable Plan’s program manager and record-keeper, providing daily customer service and processing of accounting transactions.

On May 27, 2015 LB 591 was approved by the Nebraska Governor, establishing the Achieving a Better Life Experience Act. Nebraska Revised Statute 77-1402 authorized the Nebraska State Treasurer to establish the Enable Savings Plan Trust in compliance with the requirements of section 529A.

On June, 4, 2025 LB 391 was approved by the Nebraska Governor, establishing the Give to Enable Support Act. Nebraska Revised Statute 77-1410 authorized the Nebraska State Treasurer to administer the Give to Enable Support Cash Fund to accept contributions from any private individual to provide ongoing source funding for the Enable Savings Plan program to promote access to establishing accounts. Funds must then be used to pay for qualified disability expenses of qualified individuals.

In 2026, LB1240 introduced, passed and approved by the Nebraska Governor to further expand protection of Enable account assets from recovery by the State of Nebraska Medicaid within Nebraska Revised Statute 77-1403(5)(a).