<?xml version="1.0" encoding="UTF-8"?>				<article id="-949442199"><artname>Coverdell Education Savings Account Rollovers</artname><p><glossary def="The moving of funds from one investment to another, usually of the same type." primary="Rollover">Rollovers</glossary> may take place without <glossary def="A payment to federal, state, and/or local governments based on the sales price of a product, on worker income, or on other property and activities." primary="Tax">tax</glossary> consequences in four ways:</p><ulist>   <item>They are rolled over to other children in the same family.</item>   <item>If rolled over into new <glossary def="The purchase of a potentially appreciable asset such as a stock, a bond, a property, or a unit of production. The purchase provides funds for the growth of businesses and governments." primary="Investment">investments</glossary>, they are for the same <glossary def="One who inherits or receives part of a health savings account, an estate, life insurance/annuity proceeds, education savings account, or retirement account; or one for whom a trust is created." primary="Beneficiary">beneficiary</glossary>.</item>   <item>They are rolled over to the children of the original beneficiary.</item>   <item>They are rolled over within 60 days.</item></ulist><p>Any amount may be rolled over.</p></article>	