Products第 32 / 110 题

A 529 college savings plan interest is classified for regulatory purposes as:

a.A municipal fund security, subject to MSRB rules
b.An open-end investment company registered under the Investment Company Act of 1940
c.A variable annuity separate account interest
d.An exempt security not subject to any securities regulation

解析

Because 529 plans are established by states, their interests are municipal fund securities and sales practices are governed by MSRB rules rather than by the Investment Company Act. Investors receive an official statement or program disclosure document rather than a statutory prospectus. Calling them completely unregulated is wrong, as suitability, disclosure, and advertising rules all apply.

法律依据: Internal Revenue Code Section 529

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