; (bb) an ABLE account established under section 529A of the Internal Revenue Code of 1986; (cc) an individual development account established pursuant to Federal or State law; or (dd) such other account in which benefits for the child may be conserved in a manner that the State determines, consistent with this paragraph, is in the best interests of the child. (II) The plan shall provide for a determination as to whether the child has immediate needs for which the benefits should be used to serve the best interests of the child consistent with sections 205(j)(10)(B) and 1631(a)(2)(A)(iv)(II). (III) The plan shall provide for a determination of any additional assets to which the child may be entitled, including civil judgments, inheritances, or earnings, and shall provide for the assets to be conserved as part of the plan as described in clause (i). (IV) Any funds conserved in accordance with the plan shall be used to supplement and not supplant any other Federal funds or programs that may be available for the benefit of the child. (V) The plan shall provide that any assets set aside under the plan shall be conserved and inaccessible to the child (except for a use of funds described in items (aa) through (gg) of section 1631(a)(2)(F)(ii)(II), or for another use approved by the Secretary as being in the best interests of the child), and placed in an account described in clause (i) of this subparagraph, until the later of the date the child attains 18 years of age or ceases to be under the responsibility of the State. (ii) The State agency shall— (I) develop and implement the plan in collaboration with the child (on an age-appropriate basis), the social worker for the child, the person acting as the representative payee for the child pursuant to section 205(j) or 1631(a)(2) of this Act, and the attorney or guardian ad litem appointed to represent the child pursuant to section 106(b)(2)(B)(xiii) of the Child Abuse Prevention and Treatment Act