Saving for College Through Qualified Tuition (Section 529) Programs.

Format:

Book

Government document

Author/Creator:

Library of Congress. Congressional Research Service.

Language:

English

Subjects (All):

Universities and colleges.

Investments.

Federal aid to higher education.

Physical Description:

1 online resource (14 pages, digital, PDF file)

Place of Publication:

[Place of publication not identified] : [publisher not identified], 2010.

System Details:

text file

Summary:

Examines tax treatment of Section 529 qualified tuition programs (QTPs), including prepaid tuition plans and college savings plans. Provides background on QTPs, and reviews tax treatment of QTP contributions and earnings; tax consequences of transferring QTP funds between plans or beneficiaries; coordination of contributions with estate, gift, and generation-skipping transfer taxes; and interaction of QTP funds with other higher education tax incentives.

Notes:

Record is based on bibliographic data in ProQuest U.S. Congressional Research Digital Collection (last viewed Sept. 2012). Reuse except for individual research requires license from ProQuest, LLC.

CRS Report.

Other Format:

Microfiche version: Library of Congress.Congressional Research Service. Saving for College Through Qualified Tuition (Section 529) Programs

Access Restriction:

Restricted for use by site license.