Prior to investing in a 529 Plan, investors should consider whether the investor’s or designated beneficiary’s home state offers any state tax or other state benefits such as financial aid, scholarship funds, and protection from creditors that are only available for investments in such state’s qualified tuition program. Withdrawals used for qualified expenses are federally tax free. Tax treatment at the state level may vary. Consult with your tax advisor before investing. Before implementing any strategy mentioned, discuss with the appropriate advisor regarding potential limitations, taxation, and penalties. No strategy assures success or protects against loss. Investing involves risk including loss of principal.