http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-2.xsd
Saving for College Through Qualified Tuition (Section 529) Programs
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, interaction of QTP funds with other higher education tax incentives, and the relationship between QTPs and student financial aid.
Record is based on bibliographic data in ProQuest U.S. Congressional Research Digital Collection (last viewed Dec. 2010). Reuse except for individual research requires license from ProQuest, LLC.
Library of Congress. Congressional Research Service.