| Education IRA Provisions |
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| + | Annual
contribution limit raised to $2,000. |
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| + | Contributions
can be made up to April 15. |
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| + | Increases the
AGI phase-out ranges to twice the |
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| range of
single filers. |
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| + | Definition of
“Qualified education expenses” is |
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| broader. |
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| + | Includes
elementary and secondary school tuition-- |
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| public and
private. |
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| + | Effective for
the 2002 tax year. |
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