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Coverdell ESAs In effect these are IRA's to pay for education expenses. For beneficiaries under 18 $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 The Funds withdrawn are tax free if used to pay qualified elementary and secondary education expenses. || Back
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Donald M.
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