### Question
How does ESTATES, TRUSTS, AND BENEFICIARIES define qualified disability trust?


### Answer
Under *26 U.S.C. § 642*, **qualified disability trust** is defined as:

> any trust if—


(I) such trust is a disability trust described in subsection (c)(2)(B)(iv) of section 1917 of the Social Security Act (42 U.S.C. 1396p), and


(II) all of the beneficiaries of the trust as of the close of the taxable year are determined by the Commissioner of Social Security to have been disabled (within the meaning of section 1614(a)(3) of the Social Security Act, 42 U.S.C. 1382c(a)(3)) for some portion of such year

#### Citation:
  - *26 U.S.C. § 642*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter J-Estates, Trusts, Beneficiaries, and Decedents > PART I-ESTATES, TRUSTS, AND BENEFICIARIES > Subpart A-General Rules for Taxation of Estates and Trusts**

