Tax Accountant 1040 Washington Street
Anytown, CA 91234
(000) 555-1212

Date

John and Mary Smith
1234 Main Street
Anytown, CA 91234

Dear John and Mary:

Recent tax law changes have made it easier than ever to prepare for a child’s education. I have enclosed a brochure that highlights one of your options, a Section 529 plan.

The Section 529 plan was established to help families save and pay for college in a tax-advantaged way and are available to everyone, regardless of income. The earnings from these accounts grow tax-deferred and are tax-free, if used to pay for qualified higher education expenses.

Evaluating the various plans available, selecting one that meets your needs and deciding on the amount to contribute can be time-consuming and complex. Please feel free to call this office if you need professional assistance.

Sincerely yours,

Tax Accountant

TA/pc