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.
OPC Cement - Ordinary Portland cement is the most commonly used type of cement for a wide range of applications in construction. Cement was first developed by Joseph Aspdin, an enterprising 19thcentury British stonemason, who heated a mix of ground limestone and clay in his kitchen stove, then pulverized the concoction into a fine powder.