A client, Todd Jones, has told you that he has heard that a Section 529 account could help him save for his daughter's education expenses. He is interested in saving not only for her college costs but also the costs of her attending a private high school. Todd is a New York State resident. Write a memorandum to your client explaining how Section 529 accounts work, including the Federal and New York State tax benefits of establishing and funding such an account. Also explain the changes made to Section 529 plans enacted by the Tax Cuts and Jobs Act of 2017. The paper should be 1 to 2 pages in length (typed, double space), plus an additional page containing a bibliography of articles/sources consulted in writing your paper.