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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.
Compensation of employees (CE) is a statistical term used in national accounts, balance of payments statistics and sometimes in corporate accounts as well. compensation system has to be aligned to the mission, vision, business strategy and organizational structure of a company to design the compensation plan in an efficient way to can achieve the goals.