Contribute to the resident states Qualified Tuition Plan in order to achieve the state income tax deduction and then rollover the funds to another Qualified Tuition Plan.

If your state of residency does not have a Qualified Tuition Plan with a suitable investment plan, you can initially contribute to the resident state plan in order to achieve the state income tax deduction, and then you can rollover the funds to a state plan that has a suitable investment plan.