We signed up for both boys. Obviously we are not seeing the benefits yet, but I think we will really appreciate getting the money back when we have all those school expenses. Truthfully school won't be as expensive as day care, but I think the "enforced savings" now will be worth it to make life a little easier down the track. Plus I like the incentive value for the kids when they leave school. Knowing that they will get some money might make them less likely to give up all forms of study to get a job.