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Here We Go - itppv.com
Florida Prepaid College ProgramMaster ContractHere We GoMASTER CONTRACT 1 SECTION 1: DEFINITIONS Account Owner means the person who is designated on the Application as the account owner, unless the owner of the Contract was subsequently changed, and who is the owner of record. There may only be one Account Owner for the Contract. The Account Owner must be 18 years old or older and must be a United States citizen or resident alien with a valid Social Security Number. Additional Tax means the same as that term is defined in Section 529 of the Code. Currently, a 10% additional tax is applied to the earnings portion of any Non-Qualified Withdrawal. Residents of states other than Florida may have a state income tax, which applies an additional tax to any Non-Qualified Withdrawal.
2 1.12 “Florida College” means any public postsecondary educational institution in the Florida College System as defined in Section 1000.21(3), Florida Statutes.
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