For purposes of this article, the following terms have the meanings ascribed to them, unless the context clearly indicates otherwise: (a) "Autism" means a complex developmental disability and spectrum disorder, whose diagnosis must be clinically confirmed by qualified physicians and psychiatrists after extensive examination and testing, defined by a certain set of behaviors and symptoms […]
(a) Any parent or guardian of a child with autism may establish a qualified trust for a child with autism. No account shall qualify as a qualified trust for a child with autism until it has been approved as such by the West Virginia Children with Autism Trust Board established in section three of this […]
(a) The West Virginia Children with Autism Trust Board is created to qualify and oversee trust accounts created pursuant to this article and held by approved banks or trust companies for administration by qualified trustees. (b) The West Virginia Children with Autism Trust Board shall consist of the following governmental officials: The Tax Commissioner or […]
In addition to any other requirements of this article, the board shall: (a) Receive annual summary information on the financial condition of qualified trust funds and statements on the qualified trust funds and savings plan accounts from qualified trustees; and (b) Prepare, or have prepared, by January 1, each year, an annual report on the […]
Any information that would tend to disclose the identity of a beneficiary, account owner or donor is exempt from the provisions of the Freedom of Information Act, located in chapter twenty-nine-b of this code. Nothing in this section prohibits disclosure or publication of information in a statistical or other form which does not identify the […]
This article is effective for years beginning on or after January 1, 2011.
