Publication 970 Tax Benefits for Higher Education For Use in Preparing 2001 Returns Important Change for 2001 Important Changes for 2002 Important Reminder Introduction Topics and Useful Items Chapter 1 - Hope Credit Chapter 2 - Lifetime Learning Credit Chapter 3 - Student Loans Chapter 4 - Coverdell Education Savings Accounts (ESAs) -- Formerly Education IRAs Chapter 5 - Withdrawals From Traditional or Roth IRAs Chapter 6 - Education Savings Bond Program Chapter 7 - Employer-Provided Educational Assistance Chapter 8 - Qualified State Tuition Program (QSTP) Chapter 9 - How To Get Tax Help Appendices