六级长篇阅读匹配练习题(八)

六级长篇阅读匹配练习题(八)

导读：本文六级长篇阅读匹配练习题(八)，仅供参考，如果觉得很不错，欢迎点评和分享。

Section B

Directions: In this section, you are going to read a passage with ten statements attached to it. Each statement contains information given in one of the paragraphs. Identify the paragraph from which the information is derived. You may choose a paragraph more than once. Each paragraph is marked with a letter. Answer the questions by marking the corresponding letter on Answer Sheet 2.

Save for College

[ A ] In this article, we'll look at the rules for 529 Qualified State Tuition Plans. We'll explore the difference between this savings vehicle and some of the other traditional education savings methods and see why this plan is the best yet !

The cost of college

[ B ] You may never have thought you could get excited about big sums of money you won't be spending on yourseff until you read about this new college savings plan. The 529 plan offers the most painless way to save money for higher education to date. And ff the child decides not to go to college, you can roll it over to someone else that does want to go, including yourself! The 529 Plan is a savings plan for college education. You have a couple of options when you open an account.

* One option lets you prepay tuition at a qualified educational institution at today's tuition rates.

* Another option lets you save money in a tax deferred account ( earnings only) to be used to pay for education at future tuition rates.

[C] The idea, with either option, is that the investment earnings will grow to meet the higher costs of future education. The savings account option is typically considered the more attractive of the two and is what we will focus on in this article. The 529 plan is a state sponsored investment program. That is, the state sets up the plan with an asset management company of its choice, and you open a 529 account with that asset management company according to the state's predetermined plan features. You are the owner of the account, and the child for whom the account is set up is the beneficiary (收益人). You won't deal directly with the state, but rather with the asset management/investment company.

State-to-state variations

[D] Because each state can control some of the features of its own plan, there are variations from state to state. Most plans follow the same general scheme (and federal requirements), but make sure you compare plans among states other than your own. Most states don't require residency in order to participate, so shop around different states for the best deal.

The benefits: tax treatment．

[E] All of the account's earnings are exempt from federal tax when they are withdrawn if they are used for qualified education expenses. This means that, unlike the taxes you have to pay on earnings from regular stock investments, you won't pay any tax on the 529 account earnings unless you end up using the money for something other than higher education. Earnings are currently tax deferred in most