Special Needs Trust and ABLE account to treatment

Hello, 

 

I am curious if anyone has had experience in the tax treatment of distributions from a special needs trust to an ABLE account.  Specifically, where does the tax liability flow for the capital gains and qualified dividends?  If the tax liability does flow to the ABLE account (as it would flow to the beneficiary if the funds were disbursed to the him/her), is there no tax liability (as normal gains in the account)?