21.   Erin McLeod plans to cash in on the tax savings, but she has a slightly different strategy for avoiding the crowds.

22.   Federal law allows companies to cut their taxes when they engage in legitimate deals but not when tax savings are the sole purpose.

23.   Gephardt said his plan would not add to the deficit and in some cases would provide a tax savings to families.

24.   Gramm said the tax credit could be paid for by eliminating programs that a family could then pay for themselves with their tax savings.

25.   He advises people who are reluctant to take advantage of the tax savings to put a minimal amount in an account.

26.   He likes the tax savings, but realizes that he might be able to get better returns elsewhere.

27.   If the Porters used their tax savings to fund a Roth, which taxes upfront contributions but not withdrawals, Owens said the family could supplement a retirement plan.

28.   If the Porters used their tax savings to fund a Roth, which taxes up-front contributions but not withdrawals, Owens said the family could supplement a retirement plan.

29.   In addition, the move saved money by eliminating rental payments and created tax savings.

30.   Investors should avoid the many annuity plans with high fees, which could eat up the tax savings, he said.