In the face of the rising cost of higher education, families may
consider a variety of ways to finance their children's college
expenses. In order to make higher education more affordable,
Congress enacted legislation that provides favourable tax treatment
for college savings. Among the options families may choose to save
for college, they may consider using tax-advantaged qualified
tuition programs (QTPs), also known as 529 plans. This book
provides an overview of the mechanics of 529 plans and examines the
specific tax advantages that these plans offer.
General
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