# Mont. Code Ann. § 53-25-104: 53-25-104 Program administration -- rulemaking

> Montana · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_MT_T53_C25_P1_S53-25-104

## Section

- **Citation:** Mont. Code Ann. § 53-25-104
- **Heading:** 53-25-104 Program administration -- rulemaking
- **Jurisdiction:** Montana
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** MT Code / Title 53 / Chapter 25 / Part 1 / Section 53-25-104

## Text

53-25-104 . Program administration -- rulemaking. (1) There is a Montana achieving a better life experience program. The department shall ensure that the program meets the requirements for an achieving a better life experience program under section 529A of the Internal Revenue Code, 26 U.S.C. 529A. The program administrator may request a private letter ruling from the internal revenue service or the United States secretary of health and human services and shall take any necessary steps to ensure that the program qualifies under federal law.

(2) The department may contract with an independent service provider as program administrator, in consultation with the committee. In considering potential independent service providers, the department shall consider each prospective provider's prior experience with disabled individuals and programs for disabled individuals, along with its other qualifications. If the department appoints one of its employees to act as program administrator, the department may contract with independent service providers to provide services including but not limited to establishing accounts, providing information about investment choices, meeting notice requirements, providing account statements, and other services typically utilized by investment and savings plans. The department may require participating financial institutions to pay the costs of the independent service provider.

(3) The department shall:

(a) establish by rule the terms and conditions of the program subject to the requirements of this chapter and section 529A of the Internal Revenue Code, 26 U.S.C. 529A;

(b) as required under section 529A(d) of the Internal Revenue Code, 26 U.S.C. 529A(d), require the program administrator to submit:

(i) upon the establishment of each account, a notice to the United States secretary of the treasury containing the name and state of residence of the designated beneficiary and any other information the secretary may require; and

(ii) electronically on a monthly basis to the United States commissioner of social security, statements on the relevant distributions and account balances of all accounts in the state.

(4) The department may allow the residents of other states access to the program.

## Nearby sections

- [Mont. Code Ann. § 53-25-101 53-25-101 Short title](https://www.frixlaw.com/law-library/statutes/STATE_MT_T53_C25_P1_S53-25-101.md)
- [Mont. Code Ann. § 53-25-102 53-25-102 Purpose](https://www.frixlaw.com/law-library/statutes/STATE_MT_T53_C25_P1_S53-25-102.md)
- [Mont. Code Ann. § 53-25-103 53-25-103 Definitions](https://www.frixlaw.com/law-library/statutes/STATE_MT_T53_C25_P1_S53-25-103.md)
- [Mont. Code Ann. § 53-25-104 53-25-104 Program administration -- rulemaking](https://www.frixlaw.com/law-library/statutes/STATE_MT_T53_C25_P1_S53-25-104.md)
- [Mont. Code Ann. § 53-25-105 53-25-105 Program oversight committee -- membership -- powers and duties](https://www.frixlaw.com/law-library/statutes/STATE_MT_T53_C25_P1_S53-25-105.md)
- [Mont. Code Ann. § 53-25-109 53-25-109 Program requirements -- application -- establishment of account -- contributions](https://www.frixlaw.com/law-library/statutes/STATE_MT_T53_C25_P1_S53-25-109.md)
- [Mont. Code Ann. § 53-25-110 53-25-110 Qualified and nonqualified withdrawals -- rulemaking](https://www.frixlaw.com/law-library/statutes/STATE_MT_T53_C25_P1_S53-25-110.md)
- [Mont. Code Ann. § 53-25-111 53-25-111 Changes in designated beneficiary](https://www.frixlaw.com/law-library/statutes/STATE_MT_T53_C25_P1_S53-25-111.md)
- [Mont. Code Ann. § 53-25-112 53-25-112 Selection of financial institution as program manager -- contract -- termination](https://www.frixlaw.com/law-library/statutes/STATE_MT_T53_C25_P1_S53-25-112.md)
- [Mont. Code Ann. § 53-25-113 53-25-113 Limitations](https://www.frixlaw.com/law-library/statutes/STATE_MT_T53_C25_P1_S53-25-113.md)
- [Mont. Code Ann. § 53-25-117 53-25-117 Deductions for contributions](https://www.frixlaw.com/law-library/statutes/STATE_MT_T53_C25_P1_S53-25-117.md)
- [Mont. Code Ann. § 53-25-118 53-25-118 Tax on certain withdrawals of deductible contributions](https://www.frixlaw.com/law-library/statutes/STATE_MT_T53_C25_P1_S53-25-118.md)
- [Mont. Code Ann. § 53-25-119 53-25-119 Access to records](https://www.frixlaw.com/law-library/statutes/STATE_MT_T53_C25_P1_S53-25-119.md)
- [Mont. Code Ann. § 53-25-120 53-25-120 Account not counted as resource](https://www.frixlaw.com/law-library/statutes/STATE_MT_T53_C25_P1_S53-25-120.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_MT_T53_C25_P1_S53-25-104. Check the current official text before relying on it. Not legal advice.