How Are Distributions from a Xxxxxxxxx Education Savings Account Taxed For Federal Income Tax Purposes? Amounts distributed are generally excludable from gross income if they do not exceed the beneficiary’s “qualified higher education expenses” for the year or are rolled over to another Xxxxxxxxx Education Savings Account according to the requirements of Section (4). “Qualified higher education expenses” generally include the cost of tuition, fees, books, supplies, and equipment for enrollment at (i) accredited post-secondary educational institutions offering credit toward a bachelor’s degree, an associate’s degree, a graduate-level or professional degree or another recognized post-secondary credential and (ii) certain vocational schools. In addition, room and board may be covered if the beneficiary is at least a “half-time” student. This amount may be reduced or eliminated by certain scholarships, qualified state tuition programs, HOPE, Lifetime Learning tax credits, proceeds of certain savings bonds, and other amounts paid on the beneficiary’s behalf as well as by any other deductions or credits taken for the same expenses. The definition of “qualified education expenses” includes expenses more frequently and directly related to elementary and secondary school education, including the purchase of computer technology or equipment or Internet access and related services. To the extent payments during the year exceed such amounts, they are partially taxable and partially non-taxable similar to payments received from an annuity. Any taxable portion of a distribution is generally subject to a 10% penalty tax in addition to income tax unless the distribution is (i) due to the death or disability of the beneficiary, (ii) made on account of a scholarship received by the beneficiary, or (iii) is made in a year in which the beneficiary elects the HOPE or Lifetime Learning credit and waives the exclusion from income of the Xxxxxxxxx Education Savings Account distribution. You may be allowed to take both the HOPE or Lifetime Learning credits while simultaneously taking distributions from Xxxxxxxxx Education Savings Accounts. However, you cannot claim a credit for the same educational expenses paid for through Xxxxxxxxx Education Savings Account distributions. To the extent a distribution is taxable, capital gains treatment does not apply to amounts distributed from the account. Similarly, the special five- and ten-year averaging rules for lump-sum distributions do not apply to distributions from a Xxxxxxxxx Education Savings Account. The taxable portion of any distribution is taxed as ordinary income. The IRS does not require withholding on distributions from Xxxxxxxxx Education Savings Accounts.
GENERAL ADMISSION REQUIREMENTS TO THE INDEPENDENT INSTITUTION Complete a Xxxxx University Undergraduate Application and submit an application fee. The application can be found at xxx.xxxxx.edu. Submit official transcripts from all postsecondary institutions previously attended. The minimum cumulative GPA requirement for transfer applicants is 3.00 unless otherwise specified within the individual degree programs. ADMISSION REQUIREMENTS TO THE MAJOR/PROGRAM OF STUDY: A minimum GPA of 3.0, with fewer than 5 Ws, Ds, and Fs is required for consideration for either nursing track: Traditional Option (2 years) and Accelerated Option (15-months). Both options require that applicants meet the majority of Liberal Arts and prerequisite demands before acceptance into the Nursing program. Applicants for both options must earn a minimum "C" grade in all required science courses: Anatomy, Physiology, Microbiology, and Chemistry, without repeating these courses. Additionally, they must earn a minimum “C” grade in all liberal arts courses. The Accelerated Option is designed for students who have a bachelor’s or higher degree in a field other than nursing. PROGRAM OF STUDY AT THE INDEPENDENT INSTITUTION (Upper Level Course Requirements): A minimum of 48 credits (p. 51 of catalog) (Nursing courses provides 66 credits) Articulated AA to BSN Nursing Program AA General Education Requirements: Credits Words* ENC 1101 English Composition I 3 (8000) ENC 1102 English Composition 2 3 (8000) Oral Communications SPC 1026 Fundamentals of Speech 3 (4000) Humanities ART elective Any ARH, MUL, MUH, THE 3 (2000) HUM elective Any LIT 3 (2000) Behavioral/Social Sciences DEP 2000 Human Growth and Development 3 (2000) SOC Sci Any AMH, POS, ECO, ISS, POS, WOH 3 (2000) Natural Sciences CHM 1033/1033L Chemistry for Health Sciences 3/1 BSC 2085/2085L Human Anat & Phys I 3/1 BSC 2086/2086L Human Anat & Phys II 3/1 MCB 2010/2010L Microbiology 3/2 Mathematics STA 2023 Introduction to Statistics 3 General Education Elective HUN 1201 Therapeutic Nutrition 3 Computer Competency CGS 1060 Introduction to Computers 3 Electives HUM/ART elective Any HUM or ART course 3 PSY 2012 Introduction to Psychology 3 PSY/SOC/ANT Behavioral science elective 3 PHI Philosophy elective 3 REL Theology/Religion elective 3 Total AA credits 62 Xxxxx University General Education Requirements PHI 353 Bio-medical ethics 3 Xxxxx University Nursing requirements 66 Baccalaureate Degree (BSN) Total 131 CURRICULUM PLAN STUDENTS WITHOUT A BACHELORS IN ANOTHER FIELD LIBERAL ARTS COURSES * DESCRIPTIONS S.H. P Human Anatomy + Lab 4 P Human Physiology + Lab 5 P Microbiology + Lab 4 P Biochemistry + Lab 5 I Statistics 3 C,I English Composition 6 C,I Introduction to Psychology 3 C,I Developmental Psychology 3 C,I Psych/Soc/Anthro electives 3 C,I HIS/ECO/GEO/POS elective 3 C,I Humanities (HUM, foreign language, literature) 3 C,I Arts (ART, MUS, XXX, TH, PHO) 3 C,I Humanities OR Arts 3 I Philosophy elective 3 I Theology elective 3 P,I Therapeutic Nutrition 3 C,I Computer elective 3 PHI 353 Biomedical Ethnics – can be taken with Nursing 3 Total prerequisite credits 66 NURSING COURSES NUR 205 Intro to Nursing Science 2 NUR 313 Pathophysiology 4 NUR 319 Foundations of Nursing Care (3,2,1) 6 NUR 323 Health Assessment & Health Promotion (3,1)4 NUR 329 Pharmacology 3 NUR 335 Patient Centered Care: Adult/Elderly Nursing I (3,2)5 NUR 337 Research & Evidence Based Practice 3 NUR 343 Patient Centered Care: Adult/Elderly Nursing II (3,3) 6 NUR 383 Patient Centered Care: Behavioral Health Nursing (3,2) 5 NUR 416 Family Centered Care: Mother/Baby & Women’s Health Nursing (2.5,1.5)4 NUR 418 Family Centered Care: Parent/Child Nursing (2.5, 1.5)4 NUR 422 Community/Public Health Nursing (3,3)6 NUR 426 Health Policy, Advocacy & the Political Process 2 NUR 432 Patient Centered Care: High-Acuity Nursing (3,2)5 NUR 438 Nursing Leadership & Management 3 NUR 456 Professional Role Transition (3,1)4 Total nursing credits towards degree: 66 Legend: *Codes for other means to earn credit P = Proficiency Exams C = CLEP Exams I = Independent Study by Correspondence **May be taken before clinical nursing courses. College of Arts and Sciences NAME OF INSTITUTION: Xxxxx University ACADEMIC YEAR: 2015-2016 PROGRAM OF STUDY (MAJOR): Advertising COLLEGE: Arts and Sciences SCHOOL: N/A DEGREE: Bachelor of Art OPTIONS/TRACKS: International Advertising CONTACT: Xxxxxxx Xxxxxxxx, Ph.D., Chair Department of Communication Xxxxx University 11300 NE Second Avenue Miami, FL 00000 (000) 000-0000 (Phone) (000) 000-0000(Fax) xxxxxxxxx@xxxxx.xxx PROGRAM OF STUDY TO BE TAKEN AT THE STATE/COMMUNITY COLLEGE (Lower Level Course Requirements): Composition – 6 credits required ENC 1101 Composition I ENC 1102 Composition II Humanities– 3 credits SPN1120 Elementary Spanish I FRE 1120 Elementary French I Speech – 3 credits (required) Fine Arts – 3 credits SPC 2600 Public Speaking ARH 1000 Art Appreciation THE 2000 Intro to Drama PGY 2401 Intro to Photography Behavioral Science – 3 credits PSY 2012 Intro to Psychology SYG 2000 Intro to Sociology Humanities or Fine Arts – 3 credits Disciplines: Literature, Foreign Language, Humanities, Art, Dance, Music, Photography, Theatre Social Science – 3 credits POS 2041 American Federal Govt Philosophy – 3 credits PHI 2010 Intro to Philosophy Behavioral OR Social Science – 3 credits Disciplines: Geography, History, Political Science, Criminology, Psychology, Sociology, Anthropology Theology -- 3 credits REL 1210 Intro to Old Testament REL 2300 World Religions Science– 3 credits Disciplines: Biology, Chemistry, Physics Philosophy or Theology – 3 credits Religion, Philosophy Mathematics – 3 credits MAC 1105 College Algebra or higher Computer Science – 3 credits (required) CGS 1060 – Microcomputer Apps. Science or Mathematics – 3 credits GENERAL ADMISSION REQUIREMENTS TO THE INDEPENDENT INSTITUTION: Complete a Xxxxx University Undergraduate Application and submit an application fee. The application can be found at xxx.xxxxx.edu. Submit official transcripts from all postsecondary institutions previously attended. The minimum cumulative GPA requirement for transfer applicants is 2.00 unless otherwise specified within the individual degree programs. All transfers with 60+ credits must choose a major. ADMISSION REQUIREMENTS TO THE MAJOR/PROGRAM OF STUDY: No additional admissions requirements for the advertising major. PROGRAM OF STUDY AT THE INDEPENDENT INSTITUTION Departmental Requirement COM 201 Intro to Communication (3) Advertising Foundations ADV 301 Principles of Advertising COM 390 Principles of Public Relations ADV 484 Public Relations/Advertising Research ADV 362 Advertising Media Planning ADV 401 Advertising Creative Strategy & Execution Advertising Society and Culture ADV 442 Advertising & Social Responsibility ADV 480 International Advertising COM 495 Communication Law Design Co-requisite: 3 credits ART 205 Graphic Design I Marketing Co-requisite: 3 credits MKT 306 Marketing Concepts & Applications CAPSTONE & INTEGRATIVE EXPERIENCE - 6 credits ADV 470 Advertising Campaigns ADV 499 Internship AREA OF INTEREST – 6 credits Creative Focus ART 305 Collateral Design COM 395 Media Publishing in the Digital Age OR Strategic Focus COM 412 Persuasion MKT 385 Consumer Behavior MINOR OR GENERAL ELECTIVES – 21 credits ADDITIONAL GENERAL ELECTIVES –3 credits International Advertising: Specialization in International Advertising requires COM 304 Intercultural Communication. Students who are not proficient in a second language must also add a foreign language. NAME OF INSTITUTION: Xxxxx University ACADEMIC YEAR: 2015-2016 PROGRAM OF STUDY (MAJOR): Art COLLEGE: Arts and Sciences SCHOOL: n/a DEGREE: Bachelor of Art OPTIONS/TRACKS: Art History CONTACT: Xxx Xxxxx Professor, Art History Department of Fine Arts Xxxxx University 11300 NE Second Avenue Miami, FL 00000 (000) 000-0000 (phone) (000) 000-0000 (fax) xxxxxx@xxxxx.xxx PROGRAM OF STUDY TO BE TAKEN AT THE STATE/COMMUNITY COLLEGE (Lower Level Course Requirements): Composition – 6 credits required ENC 1101 Composition I ENC 1102 Composition II Speech – 3 credits (required) SPC 2600 Public Speaking Fine Arts (required) ARH 1000 Art Appreciation ART 1202 2D Design ART 2050 Art History I ART 2051 Art History II Behavioral Science – 3 credits PSY 2012 Intro to Psychology SYG 2000 Intro to Sociology Social Science – 3 credits POS 2041 American Federal Govt Behavioral OR Social Science – 3 credits Disciplines: Geography, History, Political Science, Criminology, Psychology, Sociology, Anthropology Art History Electives – 6 credits PHO 2401 Intro to Photography/ PGY 2801 Digital Photography AND/OR ARH, ART, PHO, PGY prefixes Humanities: -3 credits Disciplines: Literature, Foreign Language, Humanities Philosophy – 3 credits PHI 2010 Intro to Philosophy Science– 3 credits Disciplines: Biology, Chemistry, Physics Mathematics – 3 credits MAC 1105 College Algebra or higher Science or Mathematics – 3 credits Theology -- 3 credits REL 1210 Intro to Old Testament REL 2300 World Religions Philosophy or Theology – 3 credits Religion, Philosophy
