31.   Finally, parents may be able to use a college savings plan established by an employer.

32.   For his part, Bush recently signed on to a plan by congressional Republicans to eliminate federal taxes on prepaid college savings plans.

33.   For now, parents who considered both the savings and prepayment options seem to be casting their lot with the savings plans.

34.   For students and their parents, tuition savings plans will remain tax-free, as will tuition breaks that graduate students enjoy.

35.   For students and their parents, tuition savings plans, such as the Texas Tomorrow Fund, will remain tax-free.

36.   For that reason, the foundation established a savings plan for participants, which requires them to open an account at the Community Bank of the Bay.

37.   Florida created the Florida Prepaid Postsecondary Education Expense Board and began offering a college savings plan of its own.

38.   For all the benefits of the Roth, financial advisers say there are other retirement savings plans that trump it.

39.   For baby boomers such as McGee, mutual funds have become the bread and butter of their long-term savings plans.

40.   Georgia does not have a college savings plan, but a number of other states accept out-of-state accounts.