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In effect these are IRA's to pay for educational expenses. $2000 per year can be contributed by individual filers who earn up to $95,000 and up to $190,000 for joint filers. Earnings on the fund are tax exempt. The Funds withdrawn must be used to pay qualified elementary and secondary education expenses.
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Donald M.
Thompson * 55 W. Monroe #3950; Chicago, IL 60603
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