| http://www.w3.org/ns/prov#value | - They must be in cash.They cannot be made after the beneficiary reaches age 18, unless the beneficiary is a special needs beneficiary, andThey must be made by the due date of the contributor's tax return (not including extensions).Contributions can be made to one or several Coverdell ESAs for the same designated beneficiary provided that the total contributions are not more than the contribution li
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