Some new wrinkles in the tax lawmay help make saving for college alittle easier. In the past, you couldn'tput money into an education IRA[now known as a Coverdell EducationSavings Account (CESA) and a Section529 plan in the same year. The newtax law lets you do both and booststhe annual limit on CESA contributionsfrom $500 to $2000. Withdrawalsfrom 529 plans are now totallyfree of federal income taxes. Youcan also make big lump-sum contributionsto a 529 plan while avoidinggift taxes by spreading the gift over 5years. With a gift-tax threshold of$11,000, a married couple can put upto $110,000 ($22,000 times 5 years)into a 529 plan without triggeringany imposed gift tax.