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.
The resulting hard substance, called 'clinker', is then ground with a small amount of gypsum into a powder to make 'Ordinary Portland Cement', the most commonly used type of cement (often referred to as OPC). Portland cement is a basic ingredient of concrete, mortar and most non-specialty grout.