CSPN - View Plan

Contact Information: www.uesp.org Ph 800-418-2551

Management Information: Utah State Board of Regents

Program Manager:	Contract Termination Date:
Utah Higher Education Assistance Authority	Not Applicable
Investment Manager(s):	Contract Termination Date(s):
Office of the Utah State Treasurer	Not Applicable
The Vanguard Group®	Not Applicable
Zions First National Bank	Not Applicable

Plan Benefits: Tax Deductions - Tax Credits - Tax Exemptions - Matching Grants... - Other Benefits

Utah offers state tax deductions for Utah Educational Savings Plan contributions.
Utah offers state tax credits for Utah Educational Savings Plan contributions.

Utah taxpayers, including Utah trusts, who are account owners may file for a Utah tax credit. Utah Corporations may file for a Utah tax deduction. The 2010 individual Utah state tax credit amount is up to $1,710 ($3,420 filing jointly) per beneficiary multiplied by 5%, equaling $85.50 ($171 filing jointly) per beneficiary. For Utah Trusts, the 2010 Utah state tax credit amount is up to $1,710 per beneficiary multiplied by 5%, equaling $85.50 per beneficiary. For Corporations, the 2010 Utah state tax deduction amount is up to $1,710 per beneficiary. A joint tax benefit is not allowed for UESP institutional accounts such as trusts or corporations.

Additional Information >

Utah offers state tax exemptions for earnings from Utah Educational Savings Plan.

The earnings on any disbursement used for qualified higher education expenses are currently exempt from federal taxes and Utah state income tax.

Additional Information >

Utah offers state matching grants for Utah Educational Savings Plan.

The Utah Educational Savings Plan (UESP) established the Fast Forward Matching Program(SM) to assist qualified Utah residents save for future higher education expenses. Through the Fast Forward Matching Program, UESP will match net contributions dollar for dollar up to $400 annually per beneficiary. Please contact UESP for additional information.

Utah offers financial aid benefits for Utah Educational Savings Plan.

Olene S. Walker Transition to Adult Living (TAL) Scholarship
The TAL Scholarship was designed to assist qualified youth who are transitioning from the Utah foster care system to complete a post-secondary education program at one of the Utah System of Higher Education (USHE) institutions. The Utah Educational Savings Plan (UESP) funded scholarships as part of the newly initiated Transition to Adult Living (TAL) program during the fall 2008 semester.

Utah offers other benefits for Utah Educational Savings Plan.

As a result of market gains and losses, dividend earnings, and account fees, the allocation of assets within a UESP account may differ over time from the target asset allocations for each UESP Investment Option, as shown on page 20 of the Program Description. In order to maintain the targeted asset allocations for the Age-Based Investment Options (Options 2, 3, 7, 8 and 9) and for the Static Investment Options (Options 6 and 10), UESP will rebalance each applicable UESP account annually on the beneficiary’s birthday.

Additional Information >

Investment Options: 12 Investment Options

Age-Based Options: 5 Investment Options

Option 2: S&P, Bonds, Savings

Manager:

The Vanguard Group®

Residency Requirements	None
Enrollment Fee	None
Minimum Initial Contribution	None
Minimum Subsequent Contribution	None
Maximum Total Contribution	$368,000.00
Link to performance	www.uesp.org/returns.html

Fee Structure: Direct-sold
	Annual Asset-Based Fees					Additional Investor Expense
Age of Child	Estimated Underlying Fund Expenses	Program Manager Fee	State Fee	Misc Fees	Total Annual Asset-Based Fees	Annual Account Maintenance Fee
0 - 3	0.026%	0.00%	0.22%	0.00%	0.246%	$0.00
4 - 6	0.029%	0.00%	0.22%	0.00%	0.249%	$0.00
7 - 9	0.031%	0.00%	0.22%	0.00%	0.251%	$0.00
10 - 12	0.034%	0.00%	0.22%	0.00%	0.254%	$0.00
13 - 15	0.033%	0.00%	0.22%	0.00%	0.253%	$0.00
16 - 18	0.031%	0.00%	0.22%	0.00%	0.251%	$0.00
19 - And Up	0.00%	0.00%	0.22%	0.00%	0.22%	$0.00

*Annual Account Maintenance Fee: $3 per $1,000 up to $15 annually.
If the account balance is less than $5,000 at the end of a quarter the Fee will be 0.075% of the account balance for that quarter. If the account balance at the end of the quarter is at least $5,000, your account will be charged $3.75 for that quarter. This Fee is waived for all account owners who are Utah residents and non-Utah residents who elect to receive their statements electronically.

Approximate cost of $10,000 investment (assumes 5% return)
Age of Child	1 year	3 years	5 years	10 years
0 - 3	$25.86	$81.30	$142.14	$321.32
4 - 6	$26.12	$82.13	$143.57	$324.54
7 - 9	$26.38	$82.95	$145.01	$327.76
10 - 12	$26.64	$83.77	$146.44	$330.98
13 - 15	$26.51	$83.36	$145.72	$329.37
16 - 18	$26.38	$82.95	$145.01	$327.76
19 - And Up	$23.10	$72.66	$127.05	$287.44

Cost of Investment Disclosure

Option 3: S&P Emphasis, Bonds, Savings

Manager:

The Vanguard Group®

Residency Requirements	None
Enrollment Fee	None
Minimum Initial Contribution	None
Minimum Subsequent Contribution	None
Maximum Total Contribution	$368,000.00
Link to performance	www.uesp.org/returns.html

Fee Structure: Direct-sold
	Annual Asset-Based Fees					Additional Investor Expense
Age of Child	Estimated Underlying Fund Expenses	Program Manager Fee	State Fee	Misc Fees	Total Annual Asset-Based Fees	Annual Account Maintenance Fee
0 - 3	0.025%	0.00%	0.22%	0.00%	0.245%	$0.00
4 - 6	0.025%	0.00%	0.22%	0.00%	0.245%	$0.00
7 - 9	0.026%	0.00%	0.22%	0.00%	0.246%	$0.00
10 - 12	0.03%	0.00%	0.22%	0.00%	0.25%	$0.00
13 - 15	0.029%	0.00%	0.22%	0.00%	0.249%	$0.00
16 - 18	0.028%	0.00%	0.22%	0.00%	0.248%	$0.00
19 - And Up	0.026%	0.00%	0.22%	0.00%	0.246%	$0.00

*Annual Account Maintenance Fee: $3 per $1,000 up to $15 annually.
If the account balance is less than $5,000 at the end of a quarter the Fee will be 0.075% of the account balance for that quarter. If the account balance at the end of the quarter is at least $5,000, your account will be charged $3.75 for that quarter. This Fee is waived for all account owners who are Utah residents and non-Utah residents who elect to receive their statements electronically.

Approximate cost of $10,000 investment (assumes 5% return)
Age of Child	1 year	3 years	5 years	10 years
0 - 3	$25.73	$80.89	$141.42	$319.71
4 - 6	$25.73	$80.89	$141.42	$319.71
7 - 9	$25.86	$81.30	$142.14	$321.32
10 - 12	$26.25	$82.54	$144.29	$326.15
13 - 15	$26.12	$82.13	$143.57	$324.54
16 - 18	$25.99	$81.72	$142.85	$322.93
19 - And Up	$25.86	$81.30	$142.14	$321.32

Cost of Investment Disclosure

Option 7: Diversified-A

Manager:

The Vanguard Group®

Residency Requirements	None
Enrollment Fee	None
Minimum Initial Contribution	None
Minimum Subsequent Contribution	None
Maximum Total Contribution	$368,000.00
Link to performance	www.uesp.org/returns.html

Fee Structure: Direct-sold
	Annual Asset-Based Fees					Additional Investor Expense
Age of Child	Estimated Underlying Fund Expenses	Program Manager Fee	State Fee	Misc Fees	Total Annual Asset-Based Fees	Annual Account Maintenance Fee
0 - 3	0.088%	0.00%	0.22%	0.00%	0.308%	$0.00
4 - 6	0.088%	0.00%	0.22%	0.00%	0.308%	$0.00
7 - 9	0.08%	0.00%	0.22%	0.00%	0.3%	$0.00
10 - 12	0.073%	0.00%	0.22%	0.00%	0.293%	$0.00
13 - 15	0.065%	0.00%	0.22%	0.00%	0.285%	$0.00
16 - 18	0.058%	0.00%	0.22%	0.00%	0.278%	$0.00
19 - And Up	0.00%	0.00%	0.22%	0.00%	0.22%	$0.00

*Annual Account Maintenance Fee: $3 per $1,000 up to $15 annually.
If the account balance is less than $5,000 at the end of a quarter the Fee will be 0.075% of the account balance for that quarter. If the account balance at the end of the quarter is at least $5,000, your account will be charged $3.75 for that quarter. This Fee is waived for all account owners who are Utah residents and non-Utah residents who elect to receive their statements electronically.

Approximate cost of $10,000 investment (assumes 5% return)
Age of Child	1 year	3 years	5 years	10 years
0 - 3	$32.34	$101.63	$177.55	$400.68
4 - 6	$32.34	$101.63	$177.55	$400.68
7 - 9	$31.54	$99.13	$173.19	$390.94
10 - 12	$30.74	$96.63	$168.84	$381.19
13 - 15	$29.95	$94.13	$164.48	$371.43
16 - 18	$29.15	$91.63	$160.13	$361.67
19 - And Up	$23.10	$72.66	$127.05	$287.44

Cost of Investment Disclosure

Option 8: Diversified-B

Manager:

The Vanguard Group®

Residency Requirements	None
Enrollment Fee	None
Minimum Initial Contribution	None
Minimum Subsequent Contribution	None
Maximum Total Contribution	$368,000.00
Link to performance	www.uesp.org/returns.html

Fee Structure: Direct-sold
	Annual Asset-Based Fees					Additional Investor Expense
Age of Child	Estimated Underlying Fund Expenses	Program Manager Fee	State Fee	Misc Fees	Total Annual Asset-Based Fees	Annual Account Maintenance Fee
0 - 3	0.129%	0.00%	0.22%	0.00%	0.349%	$0.00
4 - 6	0.119%	0.00%	0.22%	0.00%	0.339%	$0.00
7 - 9	0.109%	0.00%	0.22%	0.00%	0.329%	$0.00
10 - 12	0.1%	0.00%	0.22%	0.00%	0.32%	$0.00
13 - 15	0.085%	0.00%	0.22%	0.00%	0.305%	$0.00
16 - 18	0.07%	0.00%	0.22%	0.00%	0.29%	$0.00
19 - And Up	0.00%	0.00%	0.22%	0.00%	0.22%	$0.00

*Annual Account Maintenance Fee: $3 per $1,000 up to $15 annually.
If the account balance is less than $5,000 at the end of a quarter the Fee will be 0.075% of the account balance for that quarter. If the account balance at the end of the quarter is at least $5,000, your account will be charged $3.75 for that quarter. This Fee is waived for all account owners who are Utah residents and non-Utah residents who elect to receive their statements electronically.

Approximate cost of $10,000 investment (assumes 5% return)
Age of Child	1 year	3 years	5 years	10 years
0 - 3	$36.67	$115.17	$201.12	$453.36
4 - 6	$35.63	$111.92	$195.46	$440.72
7 - 9	$34.59	$108.67	$189.80	$428.07
10 - 12	$33.55	$105.41	$184.13	$415.41
13 - 15	$31.98	$100.51	$175.60	$396.32
16 - 18	$30.42	$95.61	$167.06	$377.21
19 - And Up	$23.10	$72.66	$127.05	$287.44

Cost of Investment Disclosure

Option 9: Diversified-Bonds Emphasis

Manager:

The Vanguard Group®

Residency Requirements	None
Enrollment Fee	None
Minimum Initial Contribution	None
Minimum Subsequent Contribution	None
Maximum Total Contribution	$368,000.00
Link to performance	www.uesp.org/returns.html

Fee Structure: Direct-sold
	Annual Asset-Based Fees					Additional Investor Expense
Age of Child	Estimated Underlying Fund Expenses	Program Manager Fee	State Fee	Misc Fees	Total Annual Asset-Based Fees	Annual Account Maintenance Fee
0 - 3	0.084%	0.00%	0.22%	0.00%	0.304%	$0.00
4 - 6	0.077%	0.00%	0.22%	0.00%	0.297%	$0.00
7 - 9	0.071%	0.00%	0.22%	0.00%	0.291%	$0.00
10 - 12	0.059%	0.00%	0.22%	0.00%	0.279%	$0.00
13 - 15	0.047%	0.00%	0.22%	0.00%	0.267%	$0.00
16 - 18	0.035%	0.00%	0.22%	0.00%	0.255%	$0.00
19 - And Up	0.00%	0.00%	0.22%	0.00%	0.22%	$0.00

*Annual Account Maintenance Fee: $3 per $1,000 up to $15 annually.
If the account balance is less than $5,000 at the end of a quarter the Fee will be 0.075% of the account balance for that quarter. If the account balance at the end of the quarter is at least $5,000, your account will be charged $3.75 for that quarter. This Fee is waived for all account owners who are Utah residents and non-Utah residents who elect to receive their statements electronically.

Approximate cost of $10,000 investment (assumes 5% return)
Age of Child	1 year	3 years	5 years	10 years
0 - 3	$31.95	$100.39	$175.40	$395.88
4 - 6	$31.23	$98.14	$171.48	$387.09
7 - 9	$30.51	$95.89	$167.55	$378.30
10 - 12	$29.26	$91.99	$160.76	$363.08
13 - 15	$28.02	$88.09	$153.96	$347.85
16 - 18	$26.78	$84.19	$147.16	$332.59
19 - And Up	$23.10	$72.66	$127.05	$287.44

Cost of Investment Disclosure

Blended Options: 1 Investment Option

Fee Structure: Direct-sold
Annual Asset-Based Fees		Additional Investor Expense
Estimated Underlying Fund Expenses	Program Manager Fee	State Fee	Misc Fees	Total Annual Asset-Based Fees	Annual Account Maintenance Fee
0.13%	0.00%	0.22%	0.00%	0.35%	$0.00

Capital Preservation Options: 2 Investment Options

Option 1: Public Treasurer's Investment Fund (PTIF)

Manager:

Office of the Utah State Treasurer

Residency Requirements	None
Enrollment Fee	None
Minimum Initial Contribution	None
Minimum Subsequent Contribution	None
Maximum Total Contribution	$368,000.00
Link to performance	www.uesp.org/returns.html

Utah Residents--No Fee charged for Option 1.
Non Utah Residents--Annual Account Maintenance Fee is waived for account with e-statement delivery. Otheriwse it is $3 per $1,000 up to $15 annually.
If the account balance is less than $5,000 at the end of the month the Fee will be 0.025% of the account balance for that month. If the account balance at the end of the month is at least $5,000, the account will be charged $1.25 for that month.

Fee Structure: Direct-sold
Annual Asset-Based Fees					Additional Investor Expense
Estimated Underlying Fund Expenses	Program Manager Fee	State Fee	Misc Fees	Total Annual Asset-Based Fees	Annual Account Maintenance Fee
0.00%	0.00%	0.22%	0.00%	0.22%	$0.00

*Non Utah Residents--Annual Account Maintenance Fee is waived for account with e-statement delivery. Otheriwse it is $3 per $1,000 up to $15 annually.
If the account balance is less than $5,000 at the end of the month the Fee will be 0.025% of the account balance for that month. If the account balance at the end of the month is at least $5,000, the account will be charged $1.25 for that month. This Fee is waived for all account owners who are Utah residents.

Approximate cost of $10,000 investment (assumes 5% return)
Term	1 year	3 years	5 years	10 years
Cost	$23.10	$72.66	$127.05	$287.44

Cost of Investment Disclosure

Option 11-FDIC-Insured Savings

Manager:

Zions First National Bank

Fee Structure: Direct-sold
Annual Asset-Based Fees		Additional Investor Expense
Estimated Underlying Fund Expenses	Program Manager Fee	State Fee	Misc Fees	Total Annual Asset-Based Fees	Annual Account Maintenance Fee
0.00%	0.00%	0.18%	0.00%	0.18%	$0.00

Equity Options: 3 Investment Options

Option 10: Equities-30% International

Manager:

The Vanguard Group®

Fee Structure: Direct-sold
Annual Asset-Based Fees		Additional Investor Expense
Estimated Underlying Fund Expenses	Program Manager Fee	State Fee	Misc Fees	Total Annual Asset-Based Fees	Annual Account Maintenance Fee
0.081%	0.00%	0.22%	0.00%	0.301%	$0.00

Option 4: S&P Index

Manager:

The Vanguard Group®

Fee Structure: Direct-sold
Annual Asset-Based Fees		Additional Investor Expense
Estimated Underlying Fund Expenses	Program Manager Fee	State Fee	Misc Fees	Total Annual Asset-Based Fees	Annual Account Maintenance Fee
0.025%	0.00%	0.18%	0.00%	0.205%	$0.00

Option 6: Equities-10% International

Manager:

The Vanguard Group®

Fee Structure: Direct-sold
Annual Asset-Based Fees		Additional Investor Expense
Estimated Underlying Fund Expenses	Program Manager Fee	State Fee	Misc Fees	Total Annual Asset-Based Fees	Annual Account Maintenance Fee
0.088%	0.00%	0.22%	0.00%	0.308%	$0.00

Fixed Income Options: 1 Investment Option

Utah Educational Savings Plan

Utah - Utah State Board of Regents