PPA ’06 Makes Sec. 529 Tax Incentives Permanent

1 See Levine, “Saving for College Through Qualified Tuition (Sec. 529) Programs,” CRS Report for Congress (9/25/06)(hereinafter cited as “Levine”).

2 See id.

3 For more information, see www.independent529plan.org.

4 See Levine, note 1 supra.

5 For a discussion of how the expanded kiddie tax may affect financial aid applications, see Sumutka, “The Expanded ‘Kiddie Tax’ and the Financial Aid Trap,” 38 The Tax Adviser (January 2007).

6 See Levine, note 1 supra.

7 See Maiello, “Investing for College,” Better Investing (September 2006)

8 See Levine, note 1 supra.