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  2. Internal Revenue Code section 409A - Wikipedia

    en.wikipedia.org/wiki/Internal_Revenue_Code...

    The effects of Section 409A are far-reaching, because of the exceptionally broad definition of "deferral of compensation." Section 409A was enacted, in part, in response to the practice of Enron executives accelerating the payments under their deferred compensation plans in order to access the money before the company went bankrupt, and also in ...

  3. 529 plan - Wikipedia

    en.wikipedia.org/wiki/529_plan

    529 plans are named after section 529 of the Internal Revenue Code—26 U.S.C. § 529.While most plans allow investors from out of state, there can be significant state tax advantages and other benefits, such as matching grant and scholarship opportunities, protection from creditors and exemption from state financial aid calculations for investors who invest in 529 plans in their state of ...

  4. Are 529 plan contributions tax deductible? Plus other FAQs - AOL

    www.aol.com/finance/529-plan-contributions-tax...

    Some states offer deductions for 529 plan contributions up to certain limits. 529 plan contributions and qualified withdrawals are tax-free. If you pay state income taxes, you’ll need to report ...

  5. 529 plan contribution limits for 2025: What college savers ...

    www.aol.com/finance/529-plan-contribution-limits...

    A 529 plan is a tax-advantaged way for parents to save for their children’s education expenses. The IRS doesn’t impose a contribution limit on 529 plans, unlike for other tax-advantaged ...

  6. Are 529 College Savings Plans Tax Deductible?

    www.aol.com/finance/529-college-savings-plans...

    529 college savings plans offer many tax advantages, so how can you determine what's for your child's education in the long term? Find out.

  7. Paying for college? Check out 529 plans

    www.aol.com/2007/11/12/paying-for-college-check...

    State-sponsored 529 plans should definitely be your first choice. You don't have to pick one from your own state, but tax incentives might encourage you to do so. If your

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