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CESA (Education IRA) Coverdell Education Savings Account (Education IRA) 1  A tax-free educational savings account established for the benefit of a child (known as a designated beneficiary) up to the age of 18.  Allows a maximum non-deductible annual contribution of up to $2,000 per child per year.
Quick Answer. CEMA, or Consolidation, Extension and Modification Agreement, mortgages are available in the state of New York and help customers reduce tax costs, states Master Mortgage. CEMA is not a specific type of loan, but rather an agreement applied to the loan that reduces taxes owed, states the New York Times. Continue Reading