[CHAPTER 257]

INDIVIDUAL DEVELOPMENT ACCOUNTS

Section

    257-1 Definitions

    257-2 Eligible individuals

    257-3 Fiduciary organizations

    257-4 Penalties

    257-5 Death

    257-6 Financial institutions

    257-7 Assets; disregarded

    257-8 Matches

    257-9 Tax exemption

   257-10 Repealed

   257-11 Administration; evaluation; information; reporting