Disclosure statement and trust agreementCoverdell Education Savings Account • March 8th, 2012 • New Hampshire
This Statement summarizes the requirements for establishing an MFS Coverdell Education Savings Account (the “Education Account”) and provisions of federal tax law applicable to education savings accounts within the meaning of Code Section 530(b)(1). The state tax treatment of your Education Account may be different; state tax information should be available from your state taxing authority or your own tax advisor.
