If this contribution is being made to an existing Coverdell Education Savings Account (CESA) at Capital City Bank, do the following:

1. Complete the Coverdell Education Savings Account Rollover Review form. This form is provided to the client to explain the complex rules governing rollovers and to ensure that the client is eligible for a rollover. 
2. If the client checks any No boxes, disallow the rollover contribution and advise the client to seek professional financial guidance. Recommend Capital City Wealth: Investment Services as an option. 
3. Otherwise, process the contribution. 

If this contribution establishes a new CESA at Capital City Bank, do the following:

1. Complete the Coverdell Education Savings Account Custodial agreement (paying special attention to the Rollover Review section that helps ensure that the client is eligible for a rollover).
2. Open a new CESA.