I just remember in one of our last team meetings my boss said he just had a client where it wouldn't be tax free and my boss wasn't aware that was a possibility. I think it's one of those things where the tax code is really complicated and that's why I think people should talk to a CPA to make sure they would qualify for the tax free benefits.

I'm betting most people do qualify but apparently there's a small percentage who don't. But the truth is that the ins and outs of what they sell is over the heads of nearly everyone who sells it. It was only the people in the "Advanced Planning" department who understood it completely.