Current programs are designed to compete with CD and other current interest programs. Several advantages of these programs are:

• Higher current and long term interest rates (4.3% as of 02/01/2003)
  
• No current taxation on interest accumulations
  
• Full return of your deposit at any time
  
• Immediate access to the values
  
• Not subject to probate costs or delays
  
• Typically exempt from being included on college financial aid forms