Eligible Educational Institutions. Generally, Eligible Educational Institutions for higher education include accredited postsecondary education institutions in the United States and certain institutions abroad that offer credit toward an associate’s degree, a bachelor’s degree, a graduate-level or professional degree, or another recognized postsecondary credential and certain postsecondary vocational and proprietary institutions. Such Eligible Educational Institutions must be eligible to participate in U.S. Department of Education student financial aid programs. To search for an Eligible Educational Institution, please visit xxx.xxxxx.xxx.
Eligible Educational Institutions. Generally, Eligible Educational Institutions include accredited postsecondary education institutions in the United States and certain institutions abroad that offer credit toward an associate’s degree, a bachelor’s degree, a graduate-level or professional degree, or another recognized postsecondary credential and certain postsecondary vocational and proprietary institutions. Such Eligible Educational Institutions must be eligible to participate in U.S. Department of Education student financial aid programs. K-12 Institutions Qualified Education Expenses include tuition in connection with enrollment or attendance at any elementary or secondary public, private or religious school described in section 529(c)(7) of the Code, up to a yearly maximum that applies to all 529 Plans with respect to a Beneficiary. For the yearly maximum amount, please refer to the “Program Summary.” The tax treatment of withdrawals used to pay for elementary and secondary school tuition is uncertain in many states and such treatment may differ from federal and Wisconsin State tax treatment. Participants are responsible for monitoring and complying with the maximum aggregate limit with respect to such tuition withdrawals.
Eligible Educational Institutions. The institution must be eligible to participate in a student financial aid program under Title IV of the Higher Education Act of 1965 (20 U.S.C. Section 1088). The U.S. Department of Education maintains a database of the institutions that qualify as Eligible Educational Institutions. Exchange Traded Fund (“ETF”) — ETFs are funds that trade like other publicly-traded securities and are typically designed to track an index. Similar to shares of an index mutual fund, each share of an ETF represents partial ownership in an underlying portfolio of securities intended to track a market index. Unlike shares of a mutual fund, the shares of an ETF are listed on a national securities exchange and trade in the secondary market at market prices that change throughout the day. The ETFs in each Portfolio are bought on the secondary market, and are not bought or redeemed directly from the issuer at the net asset value per share (“NAV”).
Eligible Educational Institutions. An institution as defined in the Code that includes Eligible Institutions of Higher Education (as defined above) and institutions for grades K-12, including public, private, or religious elementary or secondary school. Maximum Contribution Limit: The Maximum Contribution Limit is currently $370,000. (For purposes of the Maximum Contribution Limit, balances for all accounts for the same desig- nated beneficiary under all 529 savings plans sponsored by the State of Nevada are aggregated.)
Eligible Educational Institutions. Any college, university, vocational school or other postsecondary educational institution eligible to participate in a student aid program administered by the U.S. Department of Education. This includes virtually all accredited public, nonprofit and proprietary (privately owned profit-making) postsecondary institutions. The educational institution should be able to tell you if it is an eligible educational institution. Certain educational institutions located outside the United States also participate in the U.S. Department of Education’s Federal Student Aid (FSA) programs. Investment Options The Direct Plan investment options in which you may invest your contributions.
Eligible Educational Institutions. In the event the Designated Beneficiary receives from an Eligible Educational Institution a refund of funds originally withdrawn from an Account to pay for Qualified Higher Education Expenses, such funds up to the amount of the refund will not be subject to federal income tax or the Additional 10% Federal Tax; provided that the funds are recontributed to an account in a 529 Plan for the same Designated Beneficiary, to the extent such recontribution is made not later than 60 days after the date of the refund and does not exceed the refund amount. No guidance has been issued on the treatment of refunds of funds originally withdrawn from a 529 Plan to pay for K-12 Tuition Expenses. Consult with your tax advisor if you receive a refund of funds originally withdrawn from a 529 Plan to pay for K-12 Tuition Expenses. For tax purposes, please maintain proper documentation evidencing the refund from the Eligible Educational Institution. Qualified Higher Education Expenses Under current IRS rules, Qualified Higher Education Expenses include: • Tuition, fees, and the costs of books, supplies, and equipment required for the enrollment or attendance of a Designated Beneficiary at an Eligible Educational Institution; • Certain room and board costs incurred while attending an Eligible Educational Institution at least half-time; and • In the case of a special-needs Designated Beneficiary, expenses for special-needs services incurred in connection with enrollment or attendance at an Eligible Educational Institution. • Expenses for the purchase of computer or peripheral equipment (as defined in section 168(i)(2)(B) of the Code), computer software (as defined in section 197(e)(3)(B) of the Code), or Internet access and related services, if such equipment, software, or services are to be used primarily by the Designated Beneficiary during any of the years the Designated Beneficiary is enrolled at an Eligible Educational Institution. Room and board expenses (unlike expenses for tuition, fees, books, supplies, equipment, and special-needs services) may be treated as a Qualified Higher Education Expense only if the Designated Beneficiary is enrolled at least half-time. Half-time is defined as half of a full-time academic workload for the course of study the Designated Beneficiary pursues, based on the standard at the institution where he or she is enrolled. Room and board expenses that may be treated as Qualified Higher Education Expenses generally will be limited to the room an...
Eligible Educational Institutions. The institution must be eligible to participate in a student financial aid program under Title IV of the Higher Education Act of 1965 (20 U.S.C. Section 1088).
