Late reply I know but I finally remembered the other thing about the last year a child is in college. Because they are a fulltime student for tax purposes, they can't qualify for the saver's credit - http://www.irs.gov/uac/Newsroom/Plan-Now-to-Get-Full-Benefit...If they are fortunate, they won't qualify for it after that. I have at least one who did. Solvent and self-supporting but still qualifies for at least a partial credit.
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