Meyer Alexander, Raquel; Luna, LeAnn; Gill, Steven L. - In: Advances in taxation, (pp. 75-108). 2015
Section 529 college savings plans are tax-favored investment vehicles, which saw tremendous growth after the Economic Growth and Tax Relief Reconciliation Act of 2001 expanded 529 plan benefits to include tax-free distributions for qualified higher education expenses. However, regulators, the...