A. qtps allow individuals to participate in prepaid tuition plans whereby tuition credits are purchased for a designated beneficiary for payment or waiver of higher education expenses, or participate in savings plans whereby contributions of money are made to an account to eventually pay for higher education expenses of a designated beneficiary.

b. prepaid tuition plans are plans where prepayment of college tuition is allowed at current prices for enrollment in the future. c. a savings plan is a type of qtp where the owner of the account contributes cash to the account so that the contributions can grow tax deferred. d. one of the disadvantages of qtps is that the owner/contributor shares control of the account with the student/beneficiary.

Two options are correct, but only the following statement is incorrect: d. One of the disadvantages of QTPs is that the owner/contributor shares control of the account with the student/beneficiary.

Explanation:

A qualified tuition program (QTP) is a program established and maintained by a state, or an agency or entity of a state, that allows a taxpayer to pay in advance the qualified higher education expenses of a beneficiary in an eligible educational institution or to contribute to an account to pay those expenses. Eligible educational institutions may also establish and maintain QTP, but only to allow a beneficiary's qualified higher education expenses to be paid in advance. After December 31, 2017, qualified higher education expenses include tuition fees in connection with the enrollment or attendance of a designated beneficiary in a public, private or religious primary or secondary school, that is, from kindergarten through Grade 12, up to a total amount of $ 10,000 per year of all QTP of the designated beneficiary.

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explanation:

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a. primarily outdoors, responding to emergencies and protecting people.

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