1. Discuss the major features of a Coverdell Education
Savings Account (CESA)
2. The owner of an unincorporated small business is
considering whether to establish a simplified employee pension (SEP) plan for
its employees.
a. What nonrax factors might make a SEP attrac – tive as an
alternative to establishing a qualified pension or profit -sharing plan?
b. ls the owner of the small business eligible to make
contributions on his or her behalf ro the SEP?
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