Products & Their RisksQuestion 124 of 398

A 529 college savings plan offers which key federal tax benefit?

a.Contributions are deductible on the federal return
b.Withdrawals are always federally tax-free for any purpose
c.Earnings are taxed annually at a reduced federal rate
d.Earnings grow tax-deferred and qualified education withdrawals are federally tax-free

Explanation

In a 529 plan, contributions are made with after-tax dollars, but earnings grow tax-deferred and withdrawals used for qualified education expenses are free from federal income tax. Nonqualified withdrawals of earnings are taxed and generally hit with a 10% penalty.

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