This is a very informative blog explaning how the Achieving a Better Life Experience (ABLE) accounts are intended to work.  ABLE accounts, which are tax-advantaged accounts for people with  disabilities, are expected  to be available in most states within the next year or two.  The  blog talks about  the following points:

• Accouts are an extention of the 529 Tax code
• Eligibility 
• Maximum amounts and benefits
• Accounts have to be for qualified expenses, but it has a broad definition
• ABLE accounts can work in  addition to or instead of a Special Needs Trust

Read blog at:  http://www.huffingtonpost.com/roxana-maddahi/able-accounts-a-new-way-t_b_9350086.html