Pub. 1 2019 Issue 6

¹Nebraska state tax deductions are subject to recapture if you cancel the Participation Agreement, a non-qualified withdrawal is taken, or if assets are rolled out of the plan. An investor should consider the Plan’s investment objectives, risks, charges and expenses before investing. The Program Disclosure Statement, at www.NEST529.com, which contains more information, should be read carefully before investing. Investors should consider before investing whether their or their 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 qualified tuition program and should consult their tax advisor, attorney and/or other advisor regarding their specific legal, investment or tax situation. Investments are Not FDIC Insured* No Bank, State or Federal Guarantee | May Lose Value *Except the Bank Savings Investment Option ©2019 First National Bank of Omaha PROGRAMMANAGER NEBRASKA STATE TREASURER, TRUSTEE NEDCPA-1019 For more information, visit NEST529.com/tax or call 402.602.3310. That’s right…contributions can be made up to $10,000 ($5,000 if married, filing separately) toward maximizing a Nebraska state tax deduction. 1 Don’t forget about the annual federal gift tax exclusion , which allows up to $15,000 per beneficiary. Did you know a NEST 529 account could help your client maximize their tax-savings potential? Take advantage of some subtraction by addition