TITLE

Qualified State Tuition Programs as a Tax Shelter and Estate Planning Tool

AUTHOR(S)
Auster, Rolf
PUB. DATE
October 1998
SOURCE
Journal of Financial Planning;Oct98, Vol. 11 Issue 5, p74
SOURCE TYPE
Academic Journal
DOC. TYPE
Article
ABSTRACT
Discusses qualified state tuition programs (QSTP), with reference to their use to avoid or reduce income, gift, estate and generation-skipping transfer taxes under the tax law in the United States. Aims of the tax benefits; Other advantages of QSTP; Types of QSTP; Value of QSTP regarding higher education; Details on the tax benefits of QSTP.
ACCESSION #
1212382

 

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