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When will the new EIRA/Coverdell accounts take effect? My wife and I are starting a college fund for our 3-year old and have $2,500 to start. Initially, we expect to contribute about $100/month, increasing as we can.

Our state, Maryland, will be starting a 529 plan in October, and I'm debating between a Coverdell account or a 529 plan. Any thoughts?
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