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1 (January 5, 2001)

handle is hein.crs/crsmthaaztg0001 and id is 1 raw text is: Order Code RS20289 Updated January 5, 2001 Education Savings Accounts for Elementary and Secondary Education Bob Lyke and James B. Stedman Specialists in Social Legislation Domestic Social Policy Division Summary Current Law Education individual retirement accounts (education IRAs) are investment accounts for individuals that families can use to save for higher education expenses. The accounts were authorized by the Taxpayer Relief Act of 1997 (P.L. 105-34) along with other measures to help parents and students pay college costs. Contributions to education IRAs can be made until beneficiaries are age 18; the annual limit is $500, though this amount is reduced and then eliminated for contributors with modified adjusted gross incomes Congressional Research Service The Library of Congress CRS Report for Congress Received through the CRS Web

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