Many states have established college tuition programs that enable parents to accumulate funds to pay for their childrens college education. The plays vary from state to state but typically they have features that protect against the rising costs of tuition at state universities. Some plans permit students to us the funds at private or out-of-state schools but so not protect against tuition increases at those schools. In most plans, the amounts deposited are refundable at the depositors request. In those plans in which for as private-purpose trust funds (i.e. in fiduciary funds) or in governmental funds?