2015 Ten-year Top Performing Direct Plans Q2

Savingforcollege.com ranks the performance of direct-sold 529 plans. Direct-sold plans are those that consumers can enroll in without using a broker. We have prepared both one-year, three-year, five-year and ten-year performance tables. To prepare this ranking, we compared a subset of portfolios from each 529 savings plan. We selected portfolios based on their mix of stocks, bonds and money market funds, which allows for an apples-to-apples comparison in seven asset-allocation categories. The lower the "percentile," the better the ranking. This ranking could be a useful tool for you when selecting which direct 529 plan might be right for you. Here are our 529 performance rankings as of June 30, 2015 for Direct-sold 529 plans. Ten-year performance ranking (click here for one-year performance table, three-year performance table, and five-year performance table,) : Rank State Plan Percentile 1 Utah Utah Educational Savings Plan (UESP) 25.41 Plan Details 2 Louisiana START Saving Program 32.16 Plan Details 3 Alaska University of Alaska College Savings Plan 32.98 4 New York New York's 529 College Savings Program -- Direct Plan 35.58 5 Alaska T. Rowe Price College Savings Plan 37.06 6 Virginia Virginia529 inVEST 38.94 Enroll Now 7 Nevada USAA 529 College Savings Plan 39.73 Plan Details 8 Florida Florida 529 Savings Plan 40.42 Plan Details 9 Maryland College Savings Plans of Maryland -- College Investment Plan 40.49 Plan Details 10 District of Columbia DC 529 College Savings Program (Direct-sold) 41.38 Enroll Now 11 Ohio Ohio CollegeAdvantage 529 Savings Plan 41.75 Enroll Now 12 Kansas Schwab 529 College Savings Plan 44.16 Plan Details 13 South Carolina Future Scholar 529 College Savings Plan (Direct-sold) 44.58 Enroll Now 14 Iowa College Savings Iowa 45.03 Enroll Now 15 Kansas Learning Quest 529 Education Savings Program (Direct-sold) 45.87 Plan Details 16 Colorado Direct Portfolio College Savings Plan 46.77 Enroll Now 17 Nevada The Vanguard 529 Savings Plan 48.91 Plan Details 18 South Dakota CollegeAccess 529 (Direct-sold) 51.02 Plan Details 19 West Virginia SMART529 WV Direct College Savings Plan 51.41 Plan Details 20 Connecticut Connecticut Higher Education Trust (CHET) 56.05 Plan Details 21 Oklahoma Oklahoma College Savings Plan 56.15 Plan Details 22 Arkansas GIFT College Investing Plan 57.33 Plan Details 23 Kentucky Kentucky Education Savings Plan Trust 60.18 Plan Details 24 Rhode Island CollegeBoundfund (Direct-sold, Alternative RI) 61.59 Enroll Now 25 West Virginia SMART529 Select 64.83 Plan Details 26 Delaware Delaware College Investment Plan 68.19 Enroll Now 27 Arizona Fidelity Arizona College Savings Plan 68.35 Enroll Now 28 Massachusetts U.Fund College Investing Plan 69.09 Enroll Now 29 New Hampshire UNIQUE College Investing Plan 69.15 Enroll Now 30 New Mexico The Education Plan's College Savings Program 85.55 Enroll Now - Alabama CollegeCounts 529 Fund NA Enroll Now - California The ScholarShare College Savings Plan NA Plan Details - Georgia Path2College 529 Plan NA Enroll Now - Hawaii Hawaii's College Savings Program NA Enroll Now - Idaho Idaho College Savings Program (IDeal) NA Enroll Now - Illinois Bright Start College Savings Program -- Direct-sold Plan NA Enroll Now - Indiana CollegeChoice 529 Direct Savings Plan NA Enroll Now - Maine NextGen College Investing Plan -- Client Direct Series NA Enroll Now - Michigan Michigan Education Savings Program NA Plan Details - Minnesota Minnesota College Savings Plan NA Plan Details - Mississippi Mississippi Affordable College Savings (MACS) Program NA Plan Details - Missouri MOST - Missouri's 529 College Savings Plan (Direct-sold) NA - Montana Montana Family Education Savings Program -- Investment Plan NA Plan Details - Nebraska Nebraska Education Savings Trust - Direct College Savings Plan NA Enroll Now - Nebraska TD Ameritrade 529 College Savings Plan NA Plan Details - Nevada SSgA Upromise 529 Plan NA Plan Details - New Jersey NJBEST 529 College Savings Plan NA - North Carolina National College Savings Program NA Enroll Now - North Dakota College SAVE NA Enroll Now - Oregon Oregon College Savings Plan NA Plan Details - Pennsylvania Pennsylvania 529 Investment Plan NA Plan Details - Tennessee TNStars College Savings 529 Program NA Plan Details - Texas Texas College Savings Plan NA Enroll Now - Vermont Vermont Higher Education Investment Plan NA Plan Details - Wisconsin Edvest NA Plan Details NA = Not Applicable = Program does not have at least one portfolio with sufficiently-long performance in a minimum of four asset allocation categories under our ranking model. The Savingforcollege.com plan composite rankings are derived using the plans' relevant portfolio performance in seven unique asset allocation categories. The asset-allocation categories used are: 100 percent equity, 80 percent equity, 60 percent equity, 40 percent equity, 20 percent equity, 100 percent fixed and 100 percent short term. The plan composite ranking is determined by the average of its percentile ranking in the seven categories. The performance data underlying these rankings represent past performance and are not a guarantee of future performance. Current performance may be lower or higher than the performance data used. A plan portfolio's investment return and principal value will fluctuate so that an investor's shares or units when redeemed may be worth more or less than their original cost. Investors should carefully consider plan investment goals, risks, charges and expenses by obtaining and reading the plan's official program description before investing. Investors should also consider whether their beneficiary's home state offers any tax or other benefits that are available for investments only in such state's 529 plan. Brokers, please note: For internal use only and not for use with or to be shown to the investing public. Disclaimer: Saving For College, LLC shall not be liable for any errors or omissions in this report. Users should rely on official program disclosures. For broker-sold plan rankings, click here. Savingforcollege.com ranks the performance of direct-sold 529 plans. Direct-sold plans are those that consumers can enroll in without using a broker. We have prepared both one-year, three-year, five-year and ten-year performance tables. To prepare this ranking, we compared a subset of portfolios from each 529 savings plan. We selected portfolios based on their mix of stocks, bonds and money market funds, which allows for an apples-to-apples comparison in seven asset-allocation categories. The lower the "percentile," the better the ranking. This ranking could be a useful tool for you when selecting which direct 529 plan might be right for you. Here are our 529 performance rankings as of June 30, 2015 for Direct-sold 529 plans. Ten-year performance ranking (click here for one-year performance table, three-year performance table, and five-year performance table,) : Rank State Plan Percentile 1 Utah Utah Educational Savings Plan (UESP) 25.41 Plan Details 2 Louisiana START Saving Program 32.16 Plan Details 3 Alaska University of Alaska College Savings Plan 32.98 4 New York New York's 529 College Savings Program -- Direct Plan 35.58 5 Alaska T. Rowe Price College Savings Plan 37.06 6 Virginia Virginia529 inVEST 38.94 Enroll Now 7 Nevada USAA 529 College Savings Plan 39.73 Plan Details 8 Florida Florida 529 Savings Plan 40.42 Plan Details 9 Maryland College Savings Plans of Maryland -- College Investment Plan 40.49 Plan Details 10 District of Columbia DC 529 College Savings Program (Direct-sold) 41.38 Enroll Now 11 Ohio Ohio CollegeAdvantage 529 Savings Plan 41.75 Enroll Now 12 Kansas Schwab 529 College Savings Plan 44.16 Plan Details 13 South Carolina Future Scholar 529 College Savings Plan (Direct-sold) 44.58 Enroll Now 14 Iowa College Savings Iowa 45.03 Enroll Now 15 Kansas Learning Quest 529 Education Savings Program (Direct-sold) 45.87 Plan Details 16 Colorado Direct Portfolio College Savings Plan 46.77 Enroll Now 17 Nevada The Vanguard 529 Savings Plan 48.91 Plan Details 18 South Dakota CollegeAccess 529 (Direct-sold) 51.02 Plan Details 19 West Virginia SMART529 WV Direct College Savings Plan 51.41 Plan Details 20 Connecticut Connecticut Higher Education Trust (CHET) 56.05 Plan Details 21 Oklahoma Oklahoma College Savings Plan 56.15 Plan Details 22 Arkansas GIFT College Investing Plan 57.33 Plan Details 23 Kentucky Kentucky Education Savings Plan Trust 60.18 Plan Details 24 Rhode Island CollegeBoundfund (Direct-sold, Alternative RI) 61.59 Enroll Now 25 West Virginia SMART529 Select 64.83 Plan Details 26 Delaware Delaware College Investment Plan 68.19 Enroll Now 27 Arizona Fidelity Arizona College Savings Plan 68.35 Enroll Now 28 Massachusetts U.Fund College Investing Plan 69.09 Enroll Now 29 New Hampshire UNIQUE College Investing Plan 69.15 Enroll Now 30 New Mexico The Education Plan's College Savings Program 85.55 Enroll Now - Alabama CollegeCounts 529 Fund NA Enroll Now - California The ScholarShare College Savings Plan NA Plan Details - Georgia Path2College 529 Plan NA Enroll Now - Hawaii Hawaii's College Savings Program NA Enroll Now - Idaho Idaho College Savings Program (IDeal) NA Enroll Now - Illinois Bright Start College Savings Program -- Direct-sold Plan NA Enroll Now - Indiana CollegeChoice 529 Direct Savings Plan NA Enroll Now - Maine NextGen College Investing Plan -- Client Direct Series NA Enroll Now - Michigan Michigan Education Savings Program NA Plan Details - Minnesota Minnesota College Savings Plan NA Plan Details - Mississippi Mississippi Affordable College Savings (MACS) Program NA Plan Details - Missouri MOST - Missouri's 529 College Savings Plan (Direct-sold) NA - Montana Montana Family Education Savings Program -- Investment Plan NA Plan Details - Nebraska Nebraska Education Savings Trust - Direct College Savings Plan NA Enroll Now - Nebraska TD Ameritrade 529 College Savings Plan NA Plan Details - Nevada SSgA Upromise 529 Plan NA Plan Details - New Jersey NJBEST 529 College Savings Plan NA - North Carolina National College Savings Program NA Enroll Now - North Dakota College SAVE NA Enroll Now - Oregon Oregon College Savings Plan NA Plan Details - Pennsylvania Pennsylvania 529 Investment Plan NA Plan Details - Tennessee TNStars College Savings 529 Program NA Plan Details - Texas Texas College Savings Plan NA Enroll Now - Vermont Vermont Higher Education Investment Plan NA Plan Details - Wisconsin Edvest NA Plan Details NA = Not Applicable = Program does not have at least one portfolio with sufficiently-long performance in a minimum of four asset allocation categories under our ranking model. The Savingforcollege.com plan composite rankings are derived using the plans' relevant portfolio performance in seven unique asset allocation categories. The asset-allocation categories used are: 100 percent equity, 80 percent equity, 60 percent equity, 40 percent equity, 20 percent equity, 100 percent fixed and 100 percent short term. The plan composite ranking is determined by the average of its percentile ranking in the seven categories. The performance data underlying these rankings represent past performance and are not a guarantee of future performance. Current performance may be lower or higher than the performance data used. A plan portfolio's investment return and principal value will fluctuate so that an investor's shares or units when redeemed may be worth more or less than their original cost. Investors should carefully consider plan investment goals, risks, charges and expenses by obtaining and reading the plan's official program description before investing. Investors should also consider whether their beneficiary's home state offers any tax or other benefits that are available for investments only in such state's 529 plan. Brokers, please note: For internal use only and not for use with or to be shown to the investing public. Disclaimer: Saving For College, LLC shall not be liable for any errors or omissions in this report. Users should rely on official program disclosures. For broker-sold plan rankings, click here.

Analysis Of Dr. Galindo s The Hidden Lives Of...

What I gleaned most from in Dr. Galindo’s class was multifold; the facilitation and teaching of Dr. Galindo himself, â€Å"The Hidden Lives of Congregation† (especially chapter 9) ,Genograms as a visual practice, my colleagues as critical and encouraging coaches, experiential learning outside of the classroom (ah-ha moments), and the final reflection paper. I included my reading, experiential, and reflection as a part of social because it help formulate how I responded to my peers in our classroom setting. Dr. Galindo’s approach to leading us was very open and reflective, his feed back was light and cautious, which had elements of revelation, education and healing. I believe he pushed us to self-awareness, causing us to have an introspective view of who we are and why we are. Reading our online post the first two weeks, I realized that I was very proficient in analyzing the working and dynamics of the church, however there was not a lot of contemplation about my intricate part as a cog in congregational machine. Dr. Galindo gave enough feed-back that inevitably caused me to ask bigger questions or dig deeper into the books and other sources to satisfy my many questions. It made we realize that I am interested in systematic theology. I love to uncover dynamics and unashamedly talk about the hard stuff because it is necessary for healing — I love to share the stories of God and love to find the systemic workings of organizations as well as individuals. Knowledge is

U.s. Constitution And The Declaration Of Independence Essay

The U.S. Constitution and the Declaration of Independence are two very important documents in the founding of our nation. This essay compares how these two documents are linked together, but also how they are clearly different. Though both documents were created near the same time, the Declaration of Independence was actually written first. It was written by Thomas Jefferson and was adopted by congress on July 4, 1776, what we know today as Independence Day. The U.S constitution though, was not adopted until eleven years later in 1787. After these two documents were written, Thomas Jefferson wrote a letter to the Danbury Baptists in 1801. The Declaration of Independence was a letter written to King George III, stating that the 13 colonies were declaring that they were leaving the rule of Great Britain, and that they were becoming a free nation. It was important for the Declaration of Independence to be written first because it represented the creation of our free nation. It made it possible for Americans to have the rights that we have today. The Declaration of Independence is made up of five distinct parts: the introduction, which states that â€Å"all men are created equal, that they are endowed by their Creator with certain unalienable Rights, that among these are Life, Liberty and the pursuit of Happiness† (McClellan, 2000, p. 183 ), and why the United States should be free from Britain’s rule. The preamble, â€Å"that set out principles that were already recognized to beShow MoreRelatedComparing The Declaration Of Independence, And U.s. Constitution885 Words   |  4 PagesComparison Paper In comparing Thomas Jefferson’s Letter to the Danbury Baptists, The Declaration of Independence, and U.S. Constitution, it is evident that the basis of all three documents is the idea that all human beings possess God-given fundamental rights and that government is created to protect those rights. The Declaration of Independence, written by Thomas Jefferson in 1776, is the first of the three documents penned. This is important because it defined the rights of liberty and equalityRead MoreComparison Paper GOVT200679 Words   |  3 Pagesï » ¿The U.S. Constitution and the Declaration of Independence are two of the oldest documents in America and two of the most popular. These documents help to shape America and gave us freedom from the British government. The two documents contains very important information about our independence but they are different in many ways. In this paper I will compare the two documents and incorporate an outlook from the Christian biblical worldvie w. The U.S Constitution and the Declaration of IndependenceRead MoreThe United States Constitution And The American Declaration Of Independence1525 Words   |  7 PagesThe United States Constitution and the American Declaration of Independence The Constitution of the United States of America is always touted and considered by many across the globe as one of the most liberal and people-friendly Constitutions in the world over. This assertion flows from the lofty language with which the document was written by its drafters and further inherent in the subsequent amendments. It represents the supreme law of the U.S, having been promulgated back in 1778. On the otherRead MoreWhy the ratification of the constitution was a good thing1595 Words   |  5 Pagesratification of the constitution was a good thing The Constitution of the United States is one of the first written constitutions and one of the ‘oldest’ to have been made on the national level and applicable today. It was developed and adopted by the Constitutional Convention in Philadelphia in May and September, 1787. The Constitution of 1787 followed the adoption of the Declaration of Independence on July 4, 1776. The U.S. Declaration of Independence, as the precautionRead MoreComparing The Declaration Of Independence877 Words   |  4 PagesComparison Paper In comparing the Thomas Jefferson’s Letter to the Danbury Baptists, The Declaration of Independence, and U.S. Constitution, it is evident that the basis of all three documents is the idea that all human beings possess God given fundamental rights and that government is created to protect those rights. The Declaration of Independence, written by Thomas Jefferson in 1776, is the first of the three documents penned. This is of great importance because it defined the rights of libertyRead MoreThe Declaration Of Independence And Federalist Papers Essay1640 Words   |  7 Pagestopics are discussed, but if it weren’t for the Constitution, Declaration of Independence and Federalist papers. How far would the world get on a day to day bases? The constitution is a body of fundamental principles or established precedents according to which a state or other organization is acknowledged to be governed (Oxford Dictionaries). The Constitution was written the same place the Declaration of Independence was signed. The constitution was written during the Philadelphia Convention,Read MoreThe Declaration Of Independence And The United States895 Words   |  4 PagesThroughout the history of our country there are a handful of documents that have stood the test of time, however the documents that have remained relevant are ever more important today then when they were originally drafted. The U.S. Constitution, the Declaration of Independence, and Thomas Jefferson’s Letter to the Danbury Baptist Church are three documents that are still hold relevance in today’s societal discussions. These three documents hold truths, principals and ideologies that were and are crucialRead MoreA comparison of the United States Constitu tion And The Declaration of Independence712 Words   |  3 PagesIntroduction The United States Constitution and The Declaration of Independence are two of America s most famous documents that laid the foundation for it s independence as a nation and separation from British rule. The following paper will compare these two documents and decipher the difference of the two. While both Declaration of Independence and the United States Constitution contain important information regarding America s independence they are also different in many respects. DraftedRead MoreThe Declaration Of Independence And The United States897 Words   |  4 Pages The Declaration of Independence stated the United States should be established as a country, free from British control, the U.S. Constitution is a set of rules for that nation to follow, and Mark Twain’s As Regards Patriotism examines how these two documents affect the mindset of this country. Groupthink, not a word use in 1900, when Twain penned his essay, but it is a good analogy of what he was discussing. Psychology Today says, â€Å"Groupthink occurs when a group values harmony and coherenceRead MoreThe Declaration Of Independence And The United States Should Be Established As A Country Free From British Control894 Words   |  4 Pages The Declaration of Independence contended the United St ates should be established as a country free from British control, the U.S. Constitution is a set of rules for that nation to follow, and Mark Twain’s As Regards Patriotism examines how these two documents affect the mindset of this country. Groupthink, not a word use in 1900, when Twain penned his essay, is a good analogy of what he was discussing. Psychology Today says, â€Å"Groupthink occurs when a group values harmony and coherence over

Samuel free essay sample

As shown in the exhibit, because the price of LG TV was decreasing, Samuel’s Electronics would record less cost of good sold and consequently have greater ending inventory value utilizing LIFO inventory system. The company would generate higher net income and increase the earnings. Also, LIFO could reflect the most recent costs with current revenues, whereas FIFO could not. Therefore, when the company decided to apply LIFO method to record sales and expenses, the financial report would look better than the company’s actual performance. However, LIFO did not approximate the actual physical flow of inventory and understated the ending balance of inventory relative to current costs. Therefore, there was a larger chance that manager could use LIFO to manipulate the net income by reducing year-end production or purchases. The external stakeholders would not receive the reliable and accurate information from financial reports. On the other hand, using FIFO to record inventory sales and expenses would properly reveal the physical flow of inventory. We will write a custom essay sample on Samuel or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page The external stakeholders could easily track the company’s inventory operation. However, it would not reflect the current price of inventory. In Samuel’s case, since the price the purchasing LG TV was decreasing, the overall cost of good sold was overstated as result. CONCLUSION There is no better or worse option between LIFO and FIFO. Both advantages and disadvantages exist in LIFO and FIFO inventory system. Which one to choose depends on company’s business strategy and accounting rules. If you have any question, please feel free to contact me through email.