
COLLEGE SAVINGS PLANS
Alabama's Section 529
College Savings Programs
Section
529 of the Internal Revenue Code authorizes states to create two
types of college savings accounts - prepaid tuition plans and college savings programs.
49 states have created a prepaid tuition plan, a college savings program, or both. Alabama is one
of the states offering both a prepaid college tuition program and a college savings program.
Alabama
Prepaid Affordable College Tuition (PACT) Plan
Alabama
was the third state in the nation to implement a prepaid college
tuition program when
the PACT program began operating in March 1990. PACT is a plan
where a contract is purchased to prepay future undergraduate
college tuition and mandatory fees. To date, the PACT program
has over 53,500 active accounts and has paid out over $100
million in tuition and mandatory fee payments to various
colleges and universities. This year, over 12,000 students are
eligible to use PACT benefits to pay for college.
The
greatest advantage is realized by enrolling children as early as
possible since contract costs increase with the age of the
child. The amount of benefits received from a PACT contract is
actuarially determined so that tuition costs will be met,
regardless of future increases in tuition and fees. The contract
provides payment for 135 semester hours of tuition and 8
semesters of mandatory fee payments at any Alabama public
college or university. The contract can also be used at private
or out-of-state institutions. PACT will pay the average tuition
of Alabama's public four-year institutions to any private or
out-of-state institution.
Alabama
Higher Education 529 Fund
In June of 2002, the
Alabama State Treasurer's Office launched a second "529" plan, the
Alabama Higher Education 529 Fund. The 529 Fund allows parents to
contribute to an individual account within the 529 Trust Fund,
choose from several investment alternatives, and later reap the
investment results of that particular account. The Alabama Higher
Education 529 Fund is professionally managed by Van Kampen Investments and is designed to allow families to
set aside money each month to invest in their child's future
college education. Unlike the PACT program, benefits of an
Alabama Higher Education 529 Fund account can be used to pay for
college expenses in addition to tuition and fees, such as room
and board and books. Distributions can be used to pay for
college expenses at any accredited public or private school in
the United States. Currently, over 12,000 accounts have been set
up in the 529 Fund, totaling $101 million in investments.
For additional information
about either college savings program,
please contact Anthony Leigh,
Deputy Treasurer, at 334-242-7500.
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