Number: RL31214
Title: Saving for College Through Qualified Tuition (Section 529) Programs
Authors: Linda Levine, Domestic Social Policy Division 
Abstract: As EGTRRA's modifications to Section 529 plans are now permanent, this report provides an overview of QTPs that cover its post-P.L. 107-16 provisions. It also addresses issues of recent concern associated with QTPs. The report discusses the interaction of Section 529 plans with other tax incentives for postsecondary education as well. The Appendix Tables A1 and A2 summarize Section 529 prepaid tuition and college savings plans by state, respectively, as of December 2003.
Pages: 42
Date: March 26, 2008