A prepaid tuition plan is attractive to a family that just wants to make sure they've paid for the future tuition at a public university and they don't want to worry about which direction the markets are going.

They don't have the money to pay an attorney.

This is a remarkable development for families with children,

They were really the model for the savings plans we see today.

That has become a significant issue to worry about in many families, since that custodian account is owned by the child,

The individual with a college savings plan is someone who might otherwise be investing in taxable funds for their child's college education and they'd like to be able to put that money in a tax-advantaged savings account.