{"component": "definition", "props": {"groups": [{"size": 10, "samples": [{"hash": "cjbPNH1TikI", "uri": "/contracts/cjbPNH1TikI#special-needs-student", "label": "Coverdell Education Savings Account Custodial Account Agreement", "score": 34.6539878845, "published": true}, {"hash": "fdQEpCge8My", "uri": "/contracts/fdQEpCge8My#special-needs-student", "label": "Coverdell Education Savings Account Custodial Agreement", "score": 34.6320915222, "published": true}, {"hash": "fDFdI7DIkfC", "uri": "/contracts/fDFdI7DIkfC#special-needs-student", "label": "Coverdell Education Savings Account Custodial Document", "score": 32.8982467651, "published": true}], "snippet": "is a Student who, because of a physical, mental, or emotional condition (including a demonstrable learning disability) requires additional time to complete his or her education. 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Any requirements for being a Special Needs Student specified in any IRS regulations or rulings defining this term must also be satisfied. Are Contributions to an Education Savings Account Tax Deductible? Contributions to an Education Savings Account are not deductible. This is a major difference between Education Savings Accounts and Traditional IRAs. When Can Contributions be made to an Education Savings Account? A contribution by an individual Donor for the year 2002 or subsequent years may be made by the due date (without extensions) of the individual\u2019s federal income tax return for that year. Typically this will be April 15 of the following year. Also, if the Donor is a corporation or another entity (not an individual), the contribution due date for any year is December 31 of that year. How Much May Be Contributed to an Education Savings Account? Donors may contribute up to $2,000 in a calendar year for the benefit of any one Student. For example, if Uncle \u2587\u2587\u2587 contributes $1300 to a \u2587\u2587\u2587\u2587\u2587\u2587\u2587\u2587\u2587 \u2587\u2587\u2587\u2587\u2587\u2587 LLC. Education Savings Account on behalf of \u2587\u2587\u2587\u2587\u2587, his nephew, all other contributions made on behalf of \u2587\u2587\u2587\u2587\u2587 by Uncle \u2587\u2587\u2587 or any other potential Donor (such as parents or grandparents) to this or any other Education Savings Account, are limited to $700 for that tax year.", "snippet_links": [{"key": "a-student", "type": "clause", "offset": [3, 12]}, {"key": "learning-disability", "type": "definition", "offset": [97, 116]}, {"key": "time-to-complete", "type": "clause", "offset": [139, 155]}, {"key": "requirements-for", "type": "clause", "offset": [182, 198]}, {"key": "irs-regulations", "type": "definition", "offset": [246, 261]}, {"key": "contributions-to", "type": "clause", "offset": [320, 336]}, {"key": "an-education-savings-account", "type": "clause", "offset": [337, 365]}, {"key": "tax-deductible", "type": "definition", "offset": [366, 380]}, {"key": "savings-accounts", "type": "definition", "offset": [493, 509]}, {"key": "a-contribution", "type": "clause", "offset": [596, 610]}, {"key": "an-individual", "type": "clause", "offset": [614, 627]}, {"key": "the-year", "type": "definition", "offset": [638, 646]}, {"key": "subsequent-years", "type": "definition", "offset": [655, 671]}, {"key": "the-individual", "type": "clause", "offset": [724, 738]}, {"key": "federal-income-tax-return", "type": "definition", "offset": [741, 766]}, {"key": "april-15", "type": "definition", "offset": [805, 813]}, {"key": "following-year", "type": "definition", "offset": [821, 835]}, {"key": "a-corporation", "type": "clause", "offset": [859, 872]}, {"key": "another-entity", "type": "definition", "offset": [876, 890]}, {"key": "contribution-due-date", "type": "definition", "offset": [916, 937]}, {"key": "calendar-year", "type": "definition", "offset": [1081, 1094]}, {"key": "for-the-benefit-of", "type": "definition", "offset": [1095, 1113]}, {"key": "for-example", "type": "definition", "offset": [1131, 1142]}, {"key": "a-\u2587", "type": "clause", "offset": [1178, 1181]}, {"key": "on-behalf-of", "type": "definition", "offset": [1228, 1240]}, {"key": "other-contributions", "type": "clause", "offset": [1264, 1283]}, {"key": "potential-donor", "type": "definition", "offset": [1334, 1349]}, {"key": "other-education", "type": "clause", "offset": [1399, 1414]}, {"key": "tax-year", "type": "definition", "offset": [1461, 1469]}], "hash": "60193879a9826783453d1b22f6103552", "id": 5}, {"size": 1, "samples": [{"hash": "dJUISNKVCJI", "uri": "https://legislature.idaho.gov/wp-content/uploads/sessioninfo/2025/legislation/H0164.pdf", "label": "legislature.idaho.gov", "score": 18.0516815186, "published": false}], "snippet": "means a student that is eligible to enroll", "snippet_links": [{"key": "a-student", "type": "clause", "offset": [6, 15]}], "hash": "f330afe890d86bb459608ebe7d17cffe", "id": 6}, {"size": 1, "samples": [{"hash": "diFPhu5jzXD", "uri": "/contracts/diFPhu5jzXD#special-needs-student", "label": 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"snippet": "is a Student who, because of a physical, mental, or emotional condition", "snippet_links": [{"key": "a-student", "type": "clause", "offset": [3, 12]}], "hash": "031aecc13b27a5b3a6d33a5f1c315538", "id": 8}, {"size": 1, "samples": [{"hash": "3aKmduuNiZj", "uri": "/contracts/3aKmduuNiZj#special-needs-student", "label": "Local Education Agreement", "score": 24.0650234222, "published": true}], "snippet": "students who have been appropriately identified through diagnostic and physiological assessment.", "snippet_links": [], "hash": "53a70b578eece477c25ac5fb680d9fa5", "id": 9}, {"size": 1, "samples": [{"hash": "alTh71yNIV8", "uri": "https://www.bsd.ca/Division/AdminProcedures/Documents/6000%20Series%20-%20Students/6040%20-%20Registration%20of%20Students.pdf", "label": "www.bsd.ca", "score": 9.7611227036, "published": false}], "snippet": "means a student with special needs which may be a physical or mental disability requiring that the student have additional programming supports or services.", "snippet_links": [{"key": "student-with-special-needs", "type": "clause", "offset": [8, 34]}, {"key": "physical-or-mental-disability", "type": "definition", "offset": [50, 79]}, {"key": "the-student", "type": "clause", "offset": [95, 106]}, {"key": "additional-programming", "type": "clause", "offset": [112, 134]}], "hash": "49575151a8ad58da4d1679c859de9c91", "id": 10}], "next_curs": "CmISXGoVc35sYXdpbnNpZGVyY29udHJhY3Rzcj4LEhpEZWZpbml0aW9uU25pcHBldEdyb3VwX3Y1NiIec3BlY2lhbC1uZWVkcy1zdHVkZW50IzAwMDAwMDBhDKIBAmVuGAAgAA==", "definition": {"size": 23, "snippet": "is a Student who, because of a physical, mental, or emotional condition (including a demonstrable learning disability) requires additional time to complete his or her education. Any requirements for a \u201cSpecial Needs Student\u201d specified in IRS regulations or rulings (if any) defining this term also must be satisfied.", "title": "Special Needs Student", "id": "special-needs-student", "examples": ["If the Designated Beneficiary at the time of the Student\u2019s death is not a family member of the Student who is either under age 30 or a <strong>Special Needs Student</strong>, the Designated Beneficiary will be entitled to receive the remaining balance in the Custodial Account and any withdrawal by such Designated Beneficiary will be a taxable distribution (and reported as such by the Custodian in accordance with applicable regulations).", "For the purposes of this Article, a <strong>Special Needs Student</strong> is any student requiring special care, special services, special programs or significant program modification.", "The Student must be under age 18 or a <strong>Special Needs Student</strong> for an Annual Contribution \u2587\u2587\u2587\u2587\u2587\u2587\u2587\u2587\u2587 ESA, or under age 30 or a <strong>Special Needs Student</strong> for a Rollover or Transfer from another \u2587\u2587\u2587\u2587\u2587\u2587\u2587\u2587\u2587 ESA.", "Anyone, including the Student, may open and contribute to an Education Savings Account established on the Student\u2019s behalf, as long as the Student is less than 18 at the time of the contribution or is a <strong>Special Needs Student</strong>.", "The Custodian may rely on any statement or certification (in the Application or other writing) filed with the Custodian to the effect that the Student is a <strong>Special Needs Student</strong>.", "If this is an Annual Contribution Education Savings Account, the undersigned certifies that the Student is less than 18 years old, is a <strong>Special Needs Student</strong> and that all Contributions made on Student\u2019s behalf to this or any other Education Savings Accounts do not exceed$2,000 in a single tax year.", "These age restrictions do not apply to a Student who is a <strong>Special Needs Student</strong> (defined in Article X of the Custodial Agreement).", "All principals shall receive an allowance for supervisory and administrative duties over and above the basic salary schedule according to the following formula based on student enrolment as of September of the previous year: A <strong>Special Needs Student</strong> is one who has at least a time (50%) Learning Assistant assigned (not including Language or Resource Assistants).", "All principals shall receive an allowance for supervisory and administrative duties over and above the basic salary schedule according to the following based on student enrolment as of September of the previous Kindergarten Grade Grades Grades Special Needs A <strong>Special Needs Student</strong> is one who has at least a time (50%) assigned (not including Language or Resource Assistants).", "If the beneficiary is a member of the Student\u2019s family and either under age 30 or a <strong>Special Needs Student</strong>, the account balance may remain in the Education Savings Account and be used for the qualifying educational expenses of the new designated beneficiary."], "related": [["special-needs", "Special Needs", "Special Needs"], ["special-needs-child", "Special needs child", "Special needs child"], ["special-needs-trust", "Special needs trust", "Special needs trust"], ["cooperative-education-program", "Cooperative education program", "Cooperative education program"], ["student", "Student", "Student"]], "related_snippets": [], "updated": "2025-07-17T06:21:00+00:00"}, "json": true, "cursor": ""}}