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spec: We were unsuccessful in our proposal . Fourth , under existing law , if a family is contributing to a state prepaid college tuition plan , it cannot contribute to an ESA benefiting the same student in the same year . With more credible information systems , firms that remain healthy would be able to retain access to credit . In response to the spate of takings claims being filed in federal courts in the early 1980s , President Reagan issued Executive Order 12630 . Risks to Biodiversity . If you have current assets of $ 2 - - half in your checking account plus half in inventory - - and current liabilities of $ 1 in accounts payable , your current ratio is 2 to 1 ( 2:1 ) . The American Civil Liberties Union and the Milwaukee Teachers Education Association filed suit , and the proposed expansion has been halted until the Wisconsin Supreme Court resolves the issue . For over ten years , it has proved invaluable to front line workers and supervisors , attorneys , court personnel , and program directors . Scientists must study key explanatory variables such as national origin and level of acculturation ( among others ) or risk masking key disparities and losing valuable information . First , current law restricts the use of ESA funds to college or adult education expenses . Sign for food and beverages on your room bill rather than carry cash . Executive and Legislative Reforms . Congress is now considering a proposal that would increase the amount that can be contributed to an ESA , allow corporations to contribute to such accounts and expand the uses of ESA funds to include expenses for students from kindergarten to the 12th grade . For example , in October 1987 , President Reagan issued Executive Order 12612 , setting out federalist principles for every member of the bureaucracy to adhere to . Refer to course schedule for expected course offerings for upcoming semesters , or go to http://www.ithaca.edu/oip/London/courses.htm . Congress failed to join Reagan in this effort , and takings under Presidents Bush and Clinton have steadily increased . Not eating nothing .. Yet Timothy Conlan and David Beam , writing in Intergovernmental Perspective magazine , found that " some agencies routinely fail to implement the Executive Order 's certification and assessment procedures in even the most superficial way . Only in one way . Why are we trying to pretend it can be ? There are five ' standard legs ' . These ESA reforms would increase the educational choices open to families of modest means by encouraging them to save for their children 's future and earn tax free returns on investments in stocks , bonds and other assets .