Articles From Raquel Villanueva

The Economic Growth and Tax Relief Reconciliation Act Of 2001 provides for a tax-free method of funding college education By Edward J. Hannon, Jonathan M. Cesaretti, & Raquel Villanueva Federal Taxation, January 2002 The unique combination of tax and non-tax benefits of Qualified Tuition Plans, also known as Section 529 College Savings Plans ("Section 529 Plans"), make them one of the most important means for saving for higher education today.

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