Sec. 529A ABLE accounts may be set up before the IRS issues guidance. By Sally P. Schreiber, J.D. The IRS announced on Tuesday that state ABLE programs that are established before the Service issues guidance under Sec. 529A will be deemed to comply with the rules when they are issued.
ORDINARY PORTLAND CEMENT (OPC). Ordinary Portland Cement (OPC) is the most common cement used in general concrete construction when there is no exposure to sulphates in the soil or groundwater.RDINARY PORTLAND CEMENT (OPC). Ordinary Portland Cement (OPC) is the most common cement used in general concrete construction when there is no exposure to sulphates in the soil or groundwater.
1 Consistency refers to the relative mobility of a freshly mixed cement paste or mortar or its ability to flow. For a mortar the standard consistency is measured by flow table test.  Generally the normal consistency for OPC ranges from 26 to 33%.