Allows tax-free distributions from Qualified Tuition Plans and permits private institutions to offer such plans. Makes permanent employer-provided educational assistance exclusion and extends the benefit of the exclusion to graduate level courses. Marriage Penalty Repeal Standard deduction for married couples will be twice that of singles is phased-in over five years beginning in 2005. The views represented above are those of the author, and the information provided here does not constitute any tax, investment or legal advice. The historical data presented are for illustrative purposes only.
Past performance is no guarantee of future results.