Common use of ▇▇▇▇▇▇▇▇▇ ESA-to-▇▇▇▇▇▇▇▇▇ ESA Rollovers Clause in Contracts

▇▇▇▇▇▇▇▇▇ ESA-to-▇▇▇▇▇▇▇▇▇ ESA Rollovers. Assets distributed from a ▇▇▇▇▇▇▇▇▇ ESA may be rolled over to another ▇▇▇▇▇▇▇▇▇ ESA of the same designated beneficiary or that of a qualifying family member if the requirements of IRC Sec. 530(d)(5) are met. A proper ▇▇▇▇▇▇▇▇▇ ESA-to-▇▇▇▇▇▇▇▇▇ ESA rollover is completed if all or part of the distribution is rolled over not later than 60 days after the distribution is received. Effective for distributions occurring on or after January 1, 2015, the responsible individual is permitted to roll over only one distribution from a ▇▇▇▇▇▇▇▇▇ ESA in a 12-month period, regardless of the number of ▇▇▇▇▇▇▇▇▇ ESAs owned by the designated beneficiary. A distribution may be rolled over to the same ▇▇▇▇▇▇▇▇▇ ESA or to another ▇▇▇▇▇▇▇▇▇ ESA that is eligible to receive the rollover. For more information on rollover limitations, you may wish to obtain IRS Publication 970, Tax Benefits for Education, from the IRS or refer to the IRS website at ▇▇▇.▇▇▇.▇▇▇.

▇▇▇▇▇▇▇▇▇ ESA-to-▇▇▇▇▇▇▇▇▇ ESA Rollovers. Assets distributed from a ▇▇▇▇▇▇▇▇▇ ESA may be rolled over to another ▇▇▇▇▇▇▇▇▇ ESA of the same designated beneficiary or that of a qualifying family member if the requirements of IRC Sec. 530(d)(5) are met. A proper ▇▇▇▇▇▇▇▇▇ ESA-to-▇▇▇▇▇▇▇▇▇ ESA rollover is completed if all or part of the distribution is rolled over not later than 60 days after the distribution is received. Effective for distributions occurring on or after January 1, 2015, the responsible individual is permitted to roll over only one distribution from a ▇▇▇▇▇▇▇▇▇ ESA in a 12-month 12‐month period, regardless of the number of ▇▇▇▇▇▇▇▇▇ ESAs owned by the designated beneficiary. A distribution may be rolled over to the same ▇▇▇▇▇▇▇▇▇ ESA or to another ▇▇▇▇▇▇▇▇▇ ESA that is eligible to receive the rollover. For more information on rollover limitations, you may wish to obtain IRS Publication 970, Tax Benefits for Higher Education, from the IRS or refer to the IRS website at ▇▇▇.▇▇▇.▇▇▇.

▇▇▇▇▇▇▇▇▇ ESA-to-▇▇▇▇▇▇▇▇▇ ESA Rollovers. Assets distributed from a ▇▇▇▇▇▇▇▇▇ ESA may be rolled over to another ▇▇▇▇▇▇▇▇▇ ESA of the same designated beneficiary or that of a qualifying family member if the requirements of IRC Sec. 530(d)(5) are met. A proper ▇▇▇▇▇▇▇▇▇ ESA-to-▇▇▇▇▇▇▇▇▇ ESA rollover is completed if all or part of the distribution is rolled over not later than 60 days after the distribution is received. Effective for distributions occurring on or after January 1, 2015, the responsible individual is permitted to roll over only one distribution from a ▇▇▇▇▇▇▇▇▇ ESA in a 12-month period, regardless of the number of ▇▇▇▇▇▇▇▇▇ ESAs owned by the designated beneficiary. A distribution may be rolled over to the same ▇▇▇▇▇▇▇▇▇ ESA or to another ▇▇▇▇▇▇▇▇▇ ESA that is eligible to receive the rollover. For more information on rollover limitations, you may wish to obtain IRS Publication 970, Tax Benefits for Higher Education, from the IRS or refer to the IRS website at www. ▇▇▇.▇▇▇.▇▇▇.

▇▇▇▇▇▇▇▇▇ ESA-to-▇▇▇▇▇▇▇▇▇ ESA Rollovers. Assets distributed from a ▇▇▇▇▇▇▇▇▇ ESA may be rolled over to another ▇▇▇▇▇▇▇▇▇ ESA of the same designated beneficiary or that of a qualifying family member if the requirements of IRC Sec. 530(d)(5) are met. A proper ▇▇▇▇▇▇▇▇▇ ESA-to-▇▇▇▇▇▇▇▇▇ ESA rollover is completed if all or part of the distribution is rolled over not later than 60 days after the distribution is received. Effective for distributions occurring on or after January 1, 2015, the responsible individual is permitted to roll over only one distribution from a ▇▇▇▇▇▇▇▇▇ ESA in a 12-month 12‐month period, regardless of the number of ▇▇▇▇▇▇▇▇▇ ESAs owned by the designated beneficiary. A distribution may be rolled over to the same ▇▇▇▇▇▇▇▇▇ ESA or to another ▇▇▇▇▇▇▇▇▇ ESA that is eligible to receive the rollover. For more information on rollover limitations, you may wish to obtain IRS Publication 970, Tax Benefits for Education, from the IRS or refer to the IRS website at ▇▇▇.▇▇▇.▇▇▇.

▇▇▇▇▇▇▇▇▇ ESA-to-▇▇▇▇▇▇▇▇▇ ESA Rollovers. Assets distributed from a ▇▇▇▇▇▇▇▇▇ ESA may be rolled over to another ▇▇▇▇▇▇▇▇▇ ESA of the same designated beneficiary or that of a qualifying family member if the requirements of IRC Sec. 530(d)(5) are met. A proper ▇▇▇▇▇▇▇▇▇ ESA-to-ESA‐to‐▇▇▇▇▇▇▇▇▇ ESA rollover is completed if all or part of the distribution is rolled over not later than 60 days after the distribution is received. Effective for distributions occurring on or after January 1, 2015, the responsible individual is permitted to roll over only one distribution from a ▇▇▇▇▇▇▇▇▇ ESA in a 12-month 12‐month period, regardless of the number of ▇▇▇▇▇▇▇▇▇ ESAs owned by the designated beneficiary. A distribution may be rolled over to the same ▇▇▇▇▇▇▇▇▇ ESA or to another ▇▇▇▇▇▇▇▇▇ ESA that is eligible to receive the rollover. For more information on rollover limitations, you may wish to obtain IRS Publication 970, Tax Benefits for Education, from the IRS or refer to the IRS website at ▇▇▇.▇▇▇.▇▇▇.

▇▇▇▇▇▇▇▇▇ ESA-to-▇▇▇▇▇▇▇▇▇ ESA Rollovers. Assets distributed from a ▇▇▇▇▇▇▇▇▇ ESA may be rolled over to another ▇▇▇▇▇▇▇▇▇ ESA of the same designated beneficiary or that of a qualifying family member if the requirements of IRC Sec. 530(d)(5) are met. A proper ▇▇▇▇▇▇▇▇▇ ESA-to-▇▇▇▇▇▇▇▇▇ ESA rollover is completed if all or part of the distribution is rolled over not later than 60 days after the distribution is received. Effective for distributions occurring on or after January 1, 2015, the responsible individual is permitted to roll over only one distribution from a ▇▇▇▇▇▇▇▇▇ ESA in a 12-month period, regardless of the number of ▇▇▇▇▇▇▇▇▇ ESAs owned by the designated beneficiary. A distribution may be rolled over to the same ▇▇▇▇▇▇▇▇▇ ESA or to another ▇▇▇▇▇▇▇▇▇ ESA that is eligible to receive the rollover. For more information on rollover limitations, you may wish to obtain IRS Publication 970, Tax Benefits for Higher Education, from the IRS or refer to the IRS website at ▇▇▇.▇▇▇.▇▇▇.