Formerly called an education IRA, the ESA allows families to increase investment earnings through tax-deferral as long as the funds are used for educational purposes.
Cross section of Tulip ovary. In the flowering plants, an ovary is a part of the female reproductive organ of the flower or gynoecium. Specifically, it is the part of the pistil which holds the ovule(s) and is located above or below or at the point of connection with the base of the petals and sepals.
In general, ovary position is classified as superior or inferior. In a hypogynous flower, the ovary is superior and lies above the attachment of the stamens, petals, and sepals. In an epigynous flower, the ovary is inferior and lies below the attachment of the outer floral whorls.