Link. They found some of the problems with ABLE accounts. Ones they missed:

1. The state vendors offer crappy high cost products with crappy software. Big players don’t want this low revenue business.
2. You can’t f* get money out when appropriate because the software is so bad
3. The oversight is the usual “you are a crook and we will get you” set of impossible burdens.
4. NOBODY, including expert accountants, has much confidence about what will trigger an audit.