Pub. 6 2024 Issue 4

Act by December 31 for 2024 tax savings. Deduct up to $10,000 for 2024. Contributions made in 2024 by NEST 529 account owners are eligible for up to a $10,000 Nebraska state income tax deduction ($5,000 if married filing separately). It’s just one more reason their future’s worth saving for. WANT TO LEARN MORE? Contact us to set up a presentation for your office and find more details at NEST529.com/tax. TRIPLE TAX BENEFITS WITH A NEST 529 EDUCATION SAVINGS ACCOUNT. Nebraska Tax Deduction • $10,000 • $5,000 if married filing separately Tax-Deferred Growth No federal or state income taxes on gains/earnings while in the Plan. Tax-Free Withdrawals for Qualified Expenses1 Covers a wide range of higher education expenses. Visit NEST529.com for a listing. An investor should consider the investment objectives, risks, and charges and expenses associated with municipal fund securities before investing. This and other important information is contained in the fund prospectuses and the NEST Direct College Savings Plan Program Disclosure Statement (issuer’s official statement), which can be obtained at NEST529.com and should be read carefully before investing. You can lose money by investing in an Investment Option. Each of the Investment Options involves investment risks, which are described in the Program Disclosure Statement An investor should consider, before investing, whether the investor’s or beneficiary’s home state offers any state tax or other state benefits such as financial aid, scholarship funds, and protection from creditors that are only available for investments in such state’s 529 plan. Investors should consult their tax advisor, attorney, and/or other advisor regarding their specific legal, investment, or tax situation. 1 Withdrawals used to pay for Nebraska Qualified Expenses are free from federal and Nebraska state income tax. Nebraska Qualified Expenses do not include K–12 Tuition Expenses. PROGRAM TRUSTEE NEBRASKA STATE TREASURER’S OFFICE Not FDIC Insured* No Bank Guarantee May Lose Value (*Except the Bank Savings Underlying Investment)

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