b10494d0_ion___Smart_Saving_for_College__3
[0] ESA [1] Contributor [2] No restrictions [4] Qualified elementary and secondary education expenses or qualified higher education expenses [5] Contributor: $2,000 per beneficiary per year Beneficiary: $2,000, does not matter how many ESAs are set up. [6] Earnings grow tax-deferred and are tax-free if used for qualified education expenses. [7] None [8] Single filers: $95,000$110,000 Joint filers: $190,000$220,000 [9] Withdrawals that exceed the beneficiary's education expenses for the year may be taxable. [3] 
Except for special needs children, no contributions can be made after a child reaches age 18, and withdrawals must be made before beneficiary reaches age 30.
FINRA - Investor Information - Smart Saving for College
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