Tax Benefit for Individuals With Disabilities: IRC Section 529A. The Stephen Beck, Jr., Achieving a Better Life Experience Act (ABLE Act) was enacted on December 19, 2014, as part of The Tax Increase Prevention Act of 2014 (P.L. 113â295).
The Official Payments Corp. (OPC), a vendor that provides reliable, secure payment options for federal, state, and local government entities, is the vendor who administers the credit card program.
OP-Option Pending means that the buyer has paid a fee for the unrestricted right to terminate the contract during the 'option period'. The buyer and seller agree on the amount of the fee and the length of time for the option period.