STAGE 1 OF 4

Child and earned income

If the beneficiary works, the Working ABLE rule allows additional contributions on top of the standard $19,000 limit (2026).

Beneficiary’s age

ABLE eligibility requires disability onset before age 46 (post-2026 ABLE Age Adjustment Act). This tool assumes the beneficiary qualifies.

Beneficiary’s annual earned income

If the beneficiary works (and the employer doesn’t offer a 401(k)/403(b) they participate in), Working ABLE adds up to the federal poverty line (approx. $15,650 for 2026, verify current FPL) on top of the standard $19,000.

2026 reference limits: ABLE annual contribution from all sources $19,000. Working ABLE additional up to federal poverty line (~$15,650, verify). ABLE balance triggering SSI suspension: $100,000. Lifetime ABLE balance limit (FL ABLE United): roughly $418,000 (Florida 529 plan limit; verify with the plan).

STAGE 2 OF 4

Family contributions & intended funding

How much does the family want to give to the child each year, and how much sits in a third-party SNT (or is being added to one)?

Family’s annual gift to the child

Total intended annual gifting from parents, grandparents, and other family. The tool splits this between ABLE and SNT based on the rules.

Annual third-party SNT contributions (already routed)

If grandparents are already adding to a third-party SNT, count those dollars here (not in the annual gift above).

STAGE 3 OF 4

Current ABLE and SNT balances

Today’s balances drive the headroom analysis — how much room is left in ABLE before SSI suspension, and what’s already in the SNT.

Current ABLE balance (FL ABLE United)

Current balance in the Florida ABLE United account. SSI suspends benefits when ABLE exceeds $100,000.

Current third-party SNT principal

Family-funded SNT (not the child’s own assets). No SSI/Medicaid resource counting; no contribution limit; no Medicaid payback at death.

Currently receives SSI?

If SSI, the $100K ABLE cap is the operative constraint. If no SSI, ABLE can grow up to the state lifetime limit without triggering benefit suspension.

First-party SNT in play (child has own assets)?

First-party SNTs are subject to Medicaid payback at death; third-party SNTs are not. Drives the urgency of layering correctly.

STAGE 4 OF 4

Recommendation & comparison

Recommended split of this year’s funding

Headline metrics

ABLE vs SNT — side-by-side

Dimension	ABLE (Florida ABLE United)	Third-Party SNT
Contribution limit	$19,000/yr from all sources combined (2026). Working ABLE adds up to ~$15,650 if beneficiary works and no employer retirement plan.	None. Any amount, any source, any year.
Lifetime balance cap	FL state plan limit ~$418,000. SSI suspends when balance exceeds $100,000.	None.
Tax treatment of growth	Tax-free growth and withdrawal for qualified disability expenses (housing, education, transportation, health, employment training, assistive tech, financial mgmt, legal fees, basic living).	Taxed at trust rates (compressed brackets — top bracket at ~$15K of income) unless distributed to beneficiary.
Distribution flexibility	Broad — QDE definition is generous. Direct ATM/debit card access. Beneficiary uses it like a checking account.	Trustee discretion. Distributions for the beneficiary’s benefit, with attention to SSI in-kind support rules. More friction, more documentation.
Medicaid & SSI resource counting	First $100K of ABLE doesn’t count for SSI. Doesn’t count for Medicaid (state-by-state confirmation; FL excludes).	Third-party SNT doesn’t count for SSI/Medicaid at all (properly drafted).
Control	Beneficiary controls (or guardian/POA if minor or incapacitated).	Trustee controls. Institutional trustee strongly recommended for large SNTs.
Medicaid payback at death	Yes — state can recover Medicaid expenditures from ABLE balance. (Some states have curtailed; FL participates.)	No — third-party SNT remainder passes to siblings/named beneficiaries free of Medicaid claim.
Setup cost	$0–$50 + ~$30–$60/yr fees.	$2,500–$5,000 attorney drafting + ongoing trustee fees.
Best for	Day-to-day life: rent share, transportation, electronics, classes, clothing, the things a young adult buys.	Larger assets: inheritance, life insurance, accumulated family gifts above ABLE cap. Lifetime support architecture.
Failure mode	ABLE balance creeps above $100K and SSI gets suspended without family noticing.	Trustee distributes cash to beneficiary, which becomes a counted resource. Or relatives gift directly to child instead of routing through the SNT.

Decision tree for your situation

Companion workbook: Special Needs Family Financial Planning Workbook

COMPANION WORKBOOK

Layering is one decision in a chain.

The workbook covers SNT funding (the calculator next door), Medicaid cliff planning when an inheritance arrives, medical-expense deductions, and the grandparent-gifting script that protects the plan. Download the workbook PDF →

Education only. ABLE limits are 2026 reference values; verify current limits at ableunited.com and via Florida SSI/Medicaid guidance. ABLE’s state-Medicaid-payback exposure varies by state and has been narrowed legislatively in some states. Engage a Florida special-needs attorney before opening, funding, or restructuring. This is not legal, tax, or financial advice.

ABLE first, SNT for the excess — how to layer them right.