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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.
www.thejordangroup.net New York CEMA Loan Common Questions . What is a CEMA? â¢ CEMA. is short for Consolidation, Extension, & Modification Agreement. â¢ A CEMA loan is an agreement between the existing Lender and the New Lender to combine two or more loans into a new, consolidated loan. No cancellation will be filed on the existing mortgage. The homeownersâ credit report will reflect the new CEMA mortgage and will report the existing mortgage as transferred. â¢ In an effort to decrease the mortgage tax resulting from a refinance, the CEMA will allow the homeowner to pay the calculated tax only on the . new money