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Social and Behavioral Sciences Commons™
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Full-Text Articles in Social and Behavioral Sciences
Higher Education Savings And Planning: Tax And Nontax Considerations, F. Philip Manns Jr., Timothy M. Todd
Higher Education Savings And Planning: Tax And Nontax Considerations, F. Philip Manns Jr., Timothy M. Todd
Texas A&M Law Review
Funding higher education is among the critical financial decisions made by individuals and families. There are myriad options. Yet, the conventional wisdom—namely using Section 529 Plans—may not be the optimal vehicle to effectuate this goal. Therefore, this Article discusses various strategies to plan, save, and pay for higher education. It compares various savings methods including gifts, UTMA accounts, Section 529 Plans, trusts, and other vehicles. The analysis explores both tax and non-tax considerations, including the effect of different strategies on financial aid, transaction costs, investor control, income taxes, gift and estate taxes, flexibility, and creditor protection. This Article concludes that …
The Revised Ncaa Division I Governance Structure After Three Years: A Scorecard, Brian D. Shannon
The Revised Ncaa Division I Governance Structure After Three Years: A Scorecard, Brian D. Shannon
Texas A&M Law Review
As part of the August 2014 Division I Governance re-design, the NCAA Division I Board of Directors, acting on the recommendation of a Board-appointed Steering Committee, granted certain autonomous decision-making powers to the Autonomy 5 conferences and their sixty-five member institutions. In effect, this recommendation by the Board’s Steering Committee enabled the Autonomy 5 conferences to begin to adopt policy legislation independently from the rest of Division I. Accordingly, the Steering Committee developed and recommended a structure “designed to allow permissive use of resources or to otherwise enhance the well-being of student-athletes by any [Autonomy 5 institutional] member, [or] to …