Notice 2015-81 advises how Treasury and the IRS plan to respond to taxpayer concerns about tax-favored savings accounts for individuals with disabilities.  In particular, Treasury and the IRS will revise three provisions of the proposed regulations under section 529A when such regulations are finalized.  Commenters had noted that the following three requirements for qualified Achieving Better Life Experience (ABLE) programs in the proposed regulations would create significant barriers to the establishment of such programs: (i) the requirement to establish safeguards to categorize distributions from ABLE accounts; (ii) the requirement to request the taxpayer identification number of each contributor to an ABLE account; and (iii) the requirements for disability certifications.