IRS Posts Corrected Publication 970

February 7, 2006 – The IRS has posted a corrected 2005 tax year version of Publication 970, Tax Benefits for Education.  This publication includes, among other things, information regarding Coverdell Education Savings Accounts (ESAs).  BISYS was told last week that the publication appeared to require changes due to enactment of the Gulf Opportunity Zone (GO-Zone) Act of 2005, which provided hurricane-related tax relief. Below is access to the IRS announcement describing the changes to Publication 970, and to the revised publication itself.
http://www.irs.gov/formspubs/article/0,,id=109875,00.html
http://www.irs.gov/pub/irs-pdf/p970.pdf