@article {1970991,
	title = {State-Sponsored College {\textsection}529 Plans:  An Analysis of Factors that Influence Investors{\textquoteright} Choice; Discussant{\textquoteright}s Comments},
	journal = {Journal of the American Taxation Association},
	volume = {27},
	year = {2005},
	month = {2005},
	pages = {51-54},
	keywords = {Accounting},
	author = {Frischmann,Peter}
}