I Withdrew Too Much 529 Money. Now What

When saving for college with a 529 plan, sometimes a simple mistake like taking out too much money can end up being costly. There are a number of reasons why parents end up with an over-withdrawal, like selecting "total withdrawal" when you wanted a "partial withdrawal," withdrawing from the wrong child's account, or ending up with a refund because your child withdrew from school. In most cases, you'll want to avoid putting money from an over-withdrawal back into your 529 plan. The plan administrator will treat the replacement money as a new contribution, and it will have no effect on your original distribution. That means if you mistakenly took a non-qualified withdrawal you would still incur income tax and a 10 percent penalty on the earnings portion. The good news is that depending on your reason and how you handle the situation you won't always end up paying taxes or a penalty. Here are six tips on how to soften the blow when you withdraw too much from a 529: 1. You may be eligible to put the money back into the same 529 plan If you are refunded money by the school, for example if your child drops a class or withdraws, you can avoid paying taxes or penalties if the refund is deposited back into the 529 account within 60 days. 2. Look for other qualifying expenses Is it possible you overlooked a qualifying education expense? Make sure you've included everything you've paid in the year for tuition, fees, books, room and board and any computers or other related equipment. Once you have your total, subtract the amount used to generate the American Opportunity Tax Credit. If the resulting amount is greater than or equal to your total 529 withdrawals for the year, you will not be subject to taxes or penalty. 3. Roll the funds into another 529 plan If your over-withdrawal was an accident, one way to keep your savings intact without having to pay taxes or penalty is to roll the funds into another 529 account within 60 days. Keep in mind, however, that a 529 plan beneficiary is only allowed one tax-free rollover in a 12-month period. If you've reached your limit, you can always roll the funds into a 529 account for another qualifying family member. RELATED:ï ¿ ½Avoid these 529 withdrawal traps 4. Take 529 withdrawals later in the year By waiting until December to take your 529 withdrawals, you'll have a better idea about the total amount of qualified higher education expenses incurred during the year and how much can be withdrawn tax-free. Also, if the 529 account is appreciating in value, the delay could generate even more tax-free returns. 5. Pay spring tuition before year-end Paying your child's spring tuition bill before December 31st will boost your total qualified education expenses, and could help cover any non-qualified withdrawals taken by mistake. 6. Account for scholarships If your child receives a scholarship, withdrawals up to the amount of the award will be subject to tax on the earnings portion, but not to the 10% penalty. Be sure to account for all scholarships and grants your child received ï ¿ ½ the penalty waiver can also be applied to awards from prior years. And remember, although the penalty is waived, the earnings portion of your withdrawal will still be subject to income tax. RELATED:ï ¿ ½The truth about scholarships and 529 plans When saving for college with a 529 plan, sometimes a simple mistake like taking out too much money can end up being costly. There are a number of reasons why parents end up with an over-withdrawal, like selecting "total withdrawal" when you wanted a "partial withdrawal," withdrawing from the wrong child's account, or ending up with a refund because your child withdrew from school. In most cases, you'll want to avoid putting money from an over-withdrawal back into your 529 plan. The plan administrator will treat the replacement money as a new contribution, and it will have no effect on your original distribution. That means if you mistakenly took a non-qualified withdrawal you would still incur income tax and a 10 percent penalty on the earnings portion. The good news is that depending on your reason and how you handle the situation you won't always end up paying taxes or a penalty. Here are six tips on how to soften the blow when you withdraw too much from a 529: 1. You may be eligible to put the money back into the same 529 plan If you are refunded money by the school, for example if your child drops a class or withdraws, you can avoid paying taxes or penalties if the refund is deposited back into the 529 account within 60 days. 2. Look for other qualifying expenses Is it possible you overlooked a qualifying education expense? Make sure you've included everything you've paid in the year for tuition, fees, books, room and board and any computers or other related equipment. Once you have your total, subtract the amount used to generate the American Opportunity Tax Credit. If the resulting amount is greater than or equal to your total 529 withdrawals for the year, you will not be subject to taxes or penalty. 3. Roll the funds into another 529 plan If your over-withdrawal was an accident, one way to keep your savings intact without having to pay taxes or penalty is to roll the funds into another 529 account within 60 days. Keep in mind, however, that a 529 plan beneficiary is only allowed one tax-free rollover in a 12-month period. If you've reached your limit, you can always roll the funds into a 529 account for another qualifying family member. RELATED:ï ¿ ½Avoid these 529 withdrawal traps 4. Take 529 withdrawals later in the year By waiting until December to take your 529 withdrawals, you'll have a better idea about the total amount of qualified higher education expenses incurred during the year and how much can be withdrawn tax-free. Also, if the 529 account is appreciating in value, the delay could generate even more tax-free returns. 5. Pay spring tuition before year-end Paying your child's spring tuition bill before December 31st will boost your total qualified education expenses, and could help cover any non-qualified withdrawals taken by mistake. 6. Account for scholarships If your child receives a scholarship, withdrawals up to the amount of the award will be subject to tax on the earnings portion, but not to the 10% penalty. Be sure to account for all scholarships and grants your child received ï ¿ ½ the penalty waiver can also be applied to awards from prior years. And remember, although the penalty is waived, the earnings portion of your withdrawal will still be subject to income tax. RELATED:ï ¿ ½The truth about scholarships and 529 plans

Free Online Public Schools for Alabama Students, K-12

Alabama offers resident students the opportunity to take online public school courses for free. Below is a list of no-cost online schools currently serving elementary and high school students in Alabama. In order to qualify for the list, schools must meet the following qualifications: classes must be available completely online, they must offer services to state residents, and they must be funded by the government. Virtual schools listed may be charter schools, state-wide public programs, or private programs that receive government funding. List of Alabama Online Charter Schools and Online Public Schools Alabama ACCESS (off-site link) About Online Charter Schools and Online Public Schools Many states now offer tuition-free online schools for resident students under a certain age (often 21). Most virtual schools are charter schools; they receive government funding and are run by a private organization. Online charter schools are subject to fewer restrictions than traditional schools. However, they are reviewed regularly and must continue to meet state standards. Some states also offer their own online public schools. These virtual programs generally operate from a state office or a school district. State-wide public school programs vary. Some online public schools offer a limited number of remedial or advanced courses not available in brick-and-mortar public school campuses. Others offer full online diploma programs. A few states choose to fund â€Å"seats† for students in private online schools. The number of available seats may be limited and students are usually asked to apply through their public school guidance counselor. (See also: 4 Types of Online High Schools). Choosing an Alabama Online Public School When choosing an online public school, look for an established program that is regionally accredited and has a track record of success. Be wary of new schools that are disorganized, are unaccredited, or have been the subject of public scrutiny. For more suggestions on evaluating virtual schools see: How to Choose an Online High School.

The Compound Conjugations of the French Verb Être

The very irregular French verb  Ãƒ ªtre (to be)  is among the most frequently used and, therefore, most valuable verbs in the French language. You will find some form of it on every printed page, in every lesson and on the tip of every tongue. The  simple tenses  form the basis of most communication in everyday French, not only used by themselves as the equivalent of to be, but also as auxiliary verbs for the compound forms of many French verbs. The verb  Ãƒ ªtre also has its own compound tenses, which are likewise commonly used in spoken and written French. Both the irregular simple tenses and the irregular compound tenses of this verb also appear in many of the most common idiomatic expressions in the French language. Below are all of the compound tenses in which the  verb  Ãƒ ªtre appears. Compound Conjugations of the Irregular French Verb Être Pass compos Pluperfect Past subjunctive j ai t avais t aie t tu as t avais t aies t il a t avait t ait t nous avons t avions t ayons t vous avez t aviez t ayez t ils ont t avaient t aient t Future perfect Conditional perfect Pluperfect subjunctive j aurai t aurais t eusse t tu auras t aurais t eusses t il aura t aurait t et t nous aurons t aurions t eussions t vous aurez t auriez t eussiez t ils auront t auraient t eussent t Past anterior Conditional perfect, 2nd form j eus t eusse t tu eus t eusses t il eut t et t nous emes t eussions t vous etes t eussiez t ils eurent t eussent t Past imperative Past infinitive Perfect participle (tu) aie t avoir t ayant t (nous) ayons t - - (vous) ayez t - -

Milestones in the Developmental Characteristics of...

The key developmental characteristics of the kindergarten class which are in between the end of childhood and the beginning of middle age childhood, they differ in each developmental domain, below would explain clearly the developmental characteristics for physical, cognitive, language and social emotional development for kindergarten aged children . physical developmental milestones: †¢ Hops on alternate legs †¢ jumps over small objects †¢ runs, jumps, around obstacles, †¢ throwing, catching and become more refined with flexible upper body. †¢ Can rotate twist †¢ fine and gross motor skills developing †¢ stacks 10 or more objects †¢ cuts with scissors †¢ distinguishes writing from non writing †¢ forms shapes and objects with clay†¦show more content†¦Moreover, the teacher demonstrating the steps helps the children to understand more what they are meant to be doing in the activity so they are able to understand more and physically be able to do the activity. Ms. Smith also has one student who models each of the steps so that the other students can watch and ask questions. Once she is sure that all the students understand the project, she tells them they may begin. This gives every child the opportunity and does not allow any child to be left out this will help in there social/emotional development by giving each child an opportunity to be involved. Also, to help her students remember the steps, she has taped three large cards in the centre of each table. This helps the children to not forget the steps and helps the memory of the child which will improve on there cognitive development. The teacher also shows developmentally appropriate practice by allowing th e children to use there sensory skills while they are being involved in the activity and cutting, pasting gluing and colouring. Key concepts of developmental theory include that development is separated into domains of developmental theory such as physical, social/emotional and cognitive. Development occurs in stages that are generally age related. Each stage is defined by a set of typical skills or understanding that children would normallyShow MoreRelatedEvaluation Of A Checklist Assessment1538 Words   |  7 Pageshelping to diagnose and document developmental delays and specific language disorders. Assessments help teachers to plan appropriate learning activities, to respond to accountability concerns, and engage in periodic and on-going assessments. Purpose of Checklist â€Å"Checklists are composed of lists of characteristics or behaviors that are the focus of an observation† (Otto, 2014, p. 339). The purpose of a checklist assessment is to keep track of behaviors and developmental competencies. A checklist shouldRead MoreKindergarten Curriculum6037 Words   |  25 PagesFRAMEWORK The Kindergarten Curriculum Framework draws from the principles and goals of the K to 12 Philippine Basic Education Curriculum Framework. It is likewise aligned with National Early Learning Framework (NELF). It clearly depicts the developmental tasks and milestones of 5 to 6 year-olds and how educators can guide them to develop holistically. Figure 1. The Kindergarten Curriculum Framework K to 12 Curriculum Guide - Kindergarten – version as of January 31, 2012 2 K TO 12 – KINDERGARTEN Read MoreCase Studies for Meeting Students Needs4299 Words   |  18 Pagesthese eBooks and audio books will become a regular part of the general classroom. One really important technology for Emily to begin to understand and develop upon regular uses would be learning and training to read Braille. Since she is only a kindergartner, she should just now be learning to read Braille, as well as look into future investments in easy access machines like the Braille laptop, which potentially works as a translator of texts into Braille, giving no limitations to what can be printedRead Morepreschool Essay46149 Words   |  185 Pagesphysically challenging activities, and their development of lifelong health habits. Children who attend high-quality preschools benefit from rich opportunities to learn through play. They also benefit from curriculum that integrates all the developmental domains in a way that is developmentally, culturally, and linguistically appropriate. Intentionally engaging children in play supports the learning and development that is described in the preschool learning foundations. In a recent report

Service Quality and Customer Satisfaction in Public and...

SERVICE QUALITY AND CUSTOMER SATISFACTION IN PUBLIC AND PRIVATE UNIVERSITIES IN TANZANIA Kayita Sulaiman Master of Business Administration (MBA) University of Dar es Salaam November, 2010 SERVICE QUALITY†¦show more content†¦Kayita Musa and Mrs. Rehema Kayita; there is nothing more wonderful in my life than being your son, May their souls rest in eternal peace. Abstract This study presents service quality as what customer says it is, as in the case of higher education because the â€Å"product† generated by higher education is not visible, tangible that cannot be held, analyzed and inspected for defects. The study offers insight on how universities in Tanzania have managed service quality and student satisfaction. A total of 102 respondents were involved in data collection process using questionnaires and interviews on students, administrative staff and departments selected at random. The study used descriptive cross sectional research design. The study on student satisfaction based on service quality attributes of service responsiveness, reliability and availability. Findings spell out service responsiveness; service reliability and service availability are significant in measuring service quality and also the level of student satisfaction. In the study students were not satisfied with the services that are rendered by different universities. The findings imply that public and private universities should adequately analyze service quality attributes ensuring that they meet the expectations and perceptions of the students as this will help in satisfying their expectations. Tanzania Commission for Universities (TCU) should enforceShow MoreRelatedThe Construction Industry Value Chain2845 Words   |  12 PagesESAMI THE CONSTRUCTION INDUSTRY IN KENYA AND TANZANIA: UNDERSTANDING THE MECHANISMS THAT PROMOTE GROWTH. The construction industry is a very important one. 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What is it About Reading free essay sample

Reality has never pleased me as much as living it through other people’s lives. I reckon some people may label it as fantasy, others may just call it fiction, however, I would just rather label it as an escape. Opening a book and reading the first sentence may be one of the most gratifying feelings I could experience over and over again without undergoing any monotony. Every book brings forth a new beginning. It unlocks my mind and prepares me to live moments, maybe personal or foreign, that will elicit sensations of delight within me. That’s what all books bring to me, an escape to liberate and imagine letters through images made up by myself. I recall the first time a book genuinely aroused all my senses as I read it. Handle with Care by Jodi Picoult was the barrier breaker. A novel that had nothing to do with me, nothing that even had the minimal propinquity to any of my life experiences, yet the author was capable of submerging me into every sentence with great eloquence. We will write a custom essay sample on What is it About Reading? or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page It told the story of a young girl suffering from osteogenesis imperfecta (bone disease) and how her mother struggled to have enough economic stability to take care of her necessities. Having never lived that, Jodi Picoult built a scenario in my mind that played like a movie. I could hear, smell, taste, see, and touch everything the characters did because every word stimulated reactions within me. For a while, my eyes were opened but I couldn’t perceive anything else but the conversion of letters to images. It was a utopic state, one that I always find myself in as I grab a book to read. That’s it. That’s the most serene place I could find myself in. The worst of days could be unraveling around me, yet I could just escape everything, mute the world, with the opening of a book. Tranquility, silence, a runaway from the hectic state of over thinking. Forgetting about everything for a while and letting go of it to dive into someone else’s life. At this point, it’s even hard to believe how something as simple as the joining of words, could bring so much peace. How, as I sit to unravel a new novel, I mute the world. How, as I lay with my eyes open as I watch a movie in my mind, I zone out from what is said to call reality. In my case, books are my reality. They make me feel more alive, they make me experience indescribable moments, they make me feel infinity of emotions, they make me be someone I could never imagine myself being. Nonetheless, they make me be who I am today, because thanks to every word I’ve ever read, I’ve learnt something new. I’ve kept every moment in my mind, like a locked treasure that only I can open.

Vibration of Biceps Muscle Affect Volunteers Ability to Sense Joint P

Questions 1. How did vibration of the biceps muscle affect the volunteer's ability to sense joint position? Was this expected?2. Vibration changes our perception of joint position sense. Explain the mechanism behind this?3. What happened to the volunteer's ability to correctly weight-match when holding a constant load? 4. Can you think of any implications the above finding may have?5. How did vibration of the biceps brachii tendon affect the volunteer's ability to weight-match? Was this expected? Why or why not?6. Grasp Your Nose. Describe the sensation?7. Palm of Hand on the Head. Describe the sensation?8. Chin in Hand. Describe the sensation?9. Describe the mechanism behind the tonic vibration reflex (TVR). How does this explain the illusions? Answers: 1. The vibration of the biceps muscle affect the volunteers ability to sense joint position almost consistent and quickly for the non-dominating arm where as less consistent and quick for the dominating arm according to the data shown by control results. The sense ability of the dominating arm is high as compared to the non-dominating arm. The discrepancy in the measurement is less in case of non-dominating arm where as high for dominating arm. The overall discrepancy according to the controls results is less than zero. Whereas according to the vibration results sense ability is not consistent for both non-dominating and dominating arm. The discrepancy in the measurement is positive and high. The mean discrepancy is high for vibration results and less for controls results.No, it is not expected as the dominating arm has more sense ability for control and less for vibration.2. There are mainly two types of joints one is abnormal joint and the other is normal joint so first we have to check the type of joint as the most of the disturbances are on abnormal joints and if the joint is normal than there will be no disturbances. Sometimes the abnormal joint appears like normal joint then there is less need to test more proximal joints. So we have to test more and more joints until we did not find a successful normal joint. If we do not understand the type of joint then the perception made by us will prove wrong as we tested different joint.3. The volunteers ability to correctly weight-match when holding a constant load is good and correct in most of the cases but in some cases volunteers sense ability is wrong. The volunteers sense ability is not good in comparing same weights. The volunteer senses correctly in most cases when holding a weight equals to the reference weight but fails to sense when the weight is equal to the reference weight. 4. The number of errors in weight-match task of control result is less as compare to the weight-match task of vibration result. It is because the volunteer tells the test weight equals to the reference weight but it is little more than the reference weight. So I think that the volunteer may have implications in measuring a constant weight.5. The vibration of the biceps brachii tendon affect the volunteers ability to weight-match as the biceps of the dominating arm is more sensible so it gives a approximate correct answer where as the biceps of non-dominating arm is less sensible so it gives a less appropriate result.Yes, it is expected because the controlling and measuring ability of dominating arm is always greater than the non-dominating arm.6. The main operation of nose is to sense the smell that it is pleasant, unpleasant or neutral. The other operation is that it is useful in taking breath so when we grasp our nose it feels like having problem in taking breath also we will be un able to sense the smell of goods or environment. Also concentrates the eyes on the hand. When we grasp our nose with a hand the smell sense organs unable to operate and cannot work properly until and unless they did not get the input from nose. It will feel like having little pain in top edge of nose between the two eyes. 7. The sensation or feelings when we put the palm of hand on the head are like we have covered the whole head with a heavy thing and feels like the palm is heavy. This activity also makes the concentration of our mind and eyes under the palm. If we keep the palm on head for a longer period then it will also result in slow blood circulation rate in hand and will causes some pain in hand after a long period of time. If we continue keep the palm on head the head will start paining. 8. Body schema is defined as a posture of human body, whose main function is to understand the impressions coming from the sensory impulses and then express them in such a way that the fina l sensation of human body of different positions of body parts, location arises into awareness exciting with a next to kin to somewhat that already has been occurred. When the chin is in hand the senses are like a little pain in head right in the middle of for-head. If we move the hand slowly it feels amazing. It involves the aspects the central brain. If we hold the chin in hand with some pressure it will affect the mouth organs and it will start paining.9. It has to record that in every sequence of vibrating motivation stretch the muscle, exhilarating the main sensory ending of the influence spindle, causes them to fire. Intervening time, the minor endings and Golgi tendon organs come into sight to be fewer responsive to the vibrations. Furthermore, the main sensory endings give the impression to be proficient to pardon in regularity with pulsation at a rate of recurrence of 90 to 390 Hz. Electro my graphic study show that there would be a quantity of nervousness which appear stra ight away later than the submission of pulsation. This nervousness will get higher gradually and increasingly over the next fifteen to twenty two seconds prior to accomplishment a area of little variation in isotonic tonic vibration reflex. Motivation of the main sensory ending of the sway spindle cause sacking of the main motor neuron puddle afferent fibres which in turn stimulate the motor neuron puddle of the spinal string, most important to sluggish shot in the arm slimming down of the tremble muscle. So, this sluggish shot in the arm slimming down occur from beginning to end composite spinal and innermost spontaneous effect bow mechanisms. So, It has to be hassled that tonic vibrating reflex is not a simple spinal reflex, but a grouping of in cooperation spinal and supra-spinal mechanism. Refrences :- 1. Wiley Online Library: Login Options. 2015. Wiley Online Library: Login Options. [ONLINE] Available at: https://onlinelibrary.wiley.com/login-options. [Accessed 10 March 2015].2. Blasdell, Karen Sue. Transcendental Meditation And The Tonic Vibration Reflex. 1974. Print.3. Zaidell LN, Mileva KN, Sumners DP, Bowtell JL (2013) Experimental Evidence of the Tonic Vibration Reflex during Whole-Body Vibration of the Loaded and Unloaded Leg. PLoS ONE 8(12): e85247. doi:10.1371/journal.pone.00852474. Smith RL, Brunolli J. Shoulder kinesthesia after anterior glenohumeral joint dislocation.Phys Ther1989;69:10612.5. Voight ML, Hardin JA, Blackburn TA, et al. The effect of muscle fatigue on and the relationship of arm dominance to shoulder proprioception. J Orthop Sports Phys Ther1996;23:34852.6. Lnn J , Crenshaw AG, Djupsjbacka M, et al. Position sense testing: influence of starting position and type of displacement. Arch Phys Med Rehabil 2000;81:5927.7. Grigg P . Peripheral neural mechanisms in proprioception. Journal of Sports Rehabilitation1994;3:217.8. Annals of Neurology Volume 38, Issue 2, pages 155162, August 199, DOI: 10.1002/ana.410380206