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Disclosures

¹Distributions can be tax and penalty free as long as it’s been 5 years since your first contribution and there is a qualifying event such as reaching the retirement age of 59 ½.

²Earnings are tax-deferred and will not be subject to tax as long as the funds are not greater than the student’s educational expenses and are distributed to an eligible educational institute. Any money withdrawn that is not for the student’s educational expenses are subject to tax and penalty. Unused funds can be rolled over to an Education IRA for another child.

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