Contents: PARTIAL CONTENTS: Preface; What Is a Section 529 Program?; Prepaid Tuition Plans; State-Sponsored Plans; Plans of Eligible Institutions of Higher Education; College Savings Plans; Recent Issues by Type of Section 529 Program; College Savings Plans: Fees and Disclosure; Prepaid Tuition Plans: Closures and Modifications; Tax Treatment of QTP Contributions and Earnings; Qualified Earnings Distributions; A Penalty; Transfer Tax Provisions for Section 529 Plans; Investment Control and the Tax Consequences of ...
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Contents: PARTIAL CONTENTS: Preface; What Is a Section 529 Program?; Prepaid Tuition Plans; State-Sponsored Plans; Plans of Eligible Institutions of Higher Education; College Savings Plans; Recent Issues by Type of Section 529 Program; College Savings Plans: Fees and Disclosure; Prepaid Tuition Plans: Closures and Modifications; Tax Treatment of QTP Contributions and Earnings; Qualified Earnings Distributions; A Penalty; Transfer Tax Provisions for Section 529 Plans; Investment Control and the Tax Consequences of Transferring Funds; Between Section 529 Plans; Changing Beneficiaries; Same-Beneficiary Rollovers; Index.
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