대학 학자금 마련 저축 Plan의 도입을 위한 세제지원 방안 : 미국 세법 Section 529를 중심으로

Recently by the rapid aging in our society is growing importance of buying a retirement income. But the nation is a college entrance exam due to high education of children's education costs, especially university tuition fees problem a great hindrance to prepare your retirement income. A result of a review of the leading research university student parents, including the slow retirement age or using the retirement age from her parents to raise the retirement of direct and indirect impact on the preparation Going. Also, the current college education major tool for national scholarships was very limited and supported by the result which analyzes future in the case of student loans Big economic burden of household, implementation, fire duty of redemption. The research by referring to examples of cases of the United States this on to improve the level our own the introduction of Savings Plan and tax assistance plan for the college education was trying to presenting. Specifically, save for college loans is be used for funding through long-term investment objectives and payment receipt of financial aid at the stage ranging Pension plan similar to private insurance system, including system design and tax benefit claimed. Also, when the student first transition to the subscriber's parents retirement income will be used to the U.S. proposal. To this end, the student of reserves served in pension income claimed the transition existing pension income tax system.