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; coo...

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Bibliographic Details
Corporate Authors:	Library of Congress. Congressional Research Service, ProQuest (Firm)
Format:	eBook
Language:	English
Published:	[Place of publication not identified] : [publisher not identified], 2008.
Series:	U.S. Congressional Research.
Subjects:	Universities and colleges. Investments. Federal aid to higher education. Electronic books.
Online Access:	Connect to the full text of this electronic book

Description
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; IRS rulemaking; and interaction of QTP funds with other higher education tax incentives.
Item Description:	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. CRS Report. Electronic resource.
Physical Description:	1 online resource.