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

Auster, Rolf
October 1998
Journal of Financial Planning;Oct98, Vol. 11 Issue 5, p74
Academic Journal
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.


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