529 Lesson Plan: High Scores for 529 Plans
寻找一个税收优惠的大学储蓄计划，没有年龄限制，没有收入分阶段限制，你可以用它来支付学费以外的东西? 以529大学储蓄计划为例，这是一种为高等教育费用储蓄的流行方式. Named after the section of the tax code that authorized them, 529 college savings plans are now offered in almost every state. 你可能会发现529计划让你比以前更容易为大学存钱.
There are two types of 529 plans. The original form of 529, the state-operated prepaid tuition plan, allows you to purchase units of future tuition at today's rates, 该计划承担了投资资金的责任，以跟上通货膨胀的步伐. 许多州政府保证在赞助州内同等数量的教育单位的费用将得到支付, regardless of investment performance or the rate of tuition increase. Of course, each state plan has a different mix of rules and restrictions. 预付学费计划通常会支付任何赞助州的合格学院和大学的未来大学学费（有些会支付同等数额的私立和州外机构）。.
The second type of 529 is the savings plan. It's similar to an investment account, but the funds accumulate tax deferred. 从国家资助的529大学储蓄计划中提取资金，只要用于符合条件的大学开支，就不需要缴纳联邦所得税. 许多州还对合格的高等教育费用免征州所得税. Unlike the case with prepaid tuition plans, contributions can be used for all qualified higher-education expenses (tuition, fees, books, equipment and supplies, room and board), 这些资金通常可以在美国所有经过认证的高等学校使用. 这些计划的风险是，投资可能会赔钱，或者可能表现不够好，不足以支付预期的大学费用.
In most cases, 529大学储蓄计划根据受益人的年龄将投资资金放在不同的基金中, 随着上大学的时间越来越近，账户分配变得越来越保守. 许多州与专业资金管理公司（许多知名投资公司）签订合同，积极管理和推广他们的计划, so a growing number of investors can customize their asset allocations. 一些州允许账户所有者有资格在他们的州纳税申报表中扣除，或者在投资的资金上获得一小笔匹配. 529个大学储蓄计划的收入用于支付符合条件的大学费用时不征税. 甚至还有消费者友好的奖励计划，允许购买某些产品和服务的人获得回扣，这些回扣将进入国家资助的大学储蓄账户.
向529大学储蓄计划提供的资金被认为是给受益人的礼物, so anyone — even non-relatives — can contribute up to $18,000 in 2024 (up from $17,000 in 2023) per beneficiary without incurring gift tax consequences. Contributions can be made in one lump sum or in monthly installments. 529大学储蓄计划中的资产不被视为账户所有者遗产的一部分, therefore avoiding estate taxes upon the owner's death.
Major benefits
大学储蓄计划一般允许任何收入水平的人都可以参加, and there are no age limits for the student. 账户所有者可以保持对账户的控制，直到资金被提取, if desired, 只要他或她是原受益人的直系亲属，甚至可以改变受益人吗. 529大学储蓄计划也非常简单，因为它涉及到税务报告——赞助州, not you, is responsible for all income tax record keeping. At the end of the year when the withdrawal is made for college, you will receive Form 1099 from the state.
通过比较529种不同的大学储蓄计划，你可以确定哪种计划可能最适合你.
Benefits for grandparents
529大学储蓄计划是祖父母为学生的大学基金提供大量资金的好方法. At the same time, 祖父母还可以控制资产，并保留控制账户提款的权力. By accelerating use of the annual gift tax exclusion, a grandparent — as well as anyone, 就这一点而言，我可以选择每年缴纳高达90美元的单笔缴款，从而获得5年的免赔额度,000, or $180,000 for a couple, per beneficiary in 2024 (up from $85,000/$170,000 in 2023), as long as no other contributions are made for that beneficiary for five years. If the account owner dies, 529大学储蓄计划余额不被视为他或她的遗产的一部分. (However, 如果捐赠人进行了五年的选举，并在五年期间去世, part of the contribution could revert back to the donor's estate.)
As with other investments, 参加529节大学储蓄计划通常会有一些费用和开支. In addition, 对于529个大学储蓄计划的潜在投资表现，没有任何保证. 529大学储蓄计划的税收影响应该与你的法律和/或税务专业人士讨论，因为它们可能因州而异. Also note that most states offer their own 529 college savings plans, 哪些可以为其居民和纳税人提供专门的优势和福利. These other state benefits may include financial aid, scholarship funds, and protection from creditors.
Before investing in a 529 college savings plan, please consider the investment objectives, risks, charges, and expenses carefully. 官方披露声明和适用的招股说明书-其中包含有关投资选择的此和其他信息, underlying investments, 而投资公司-可以通过联系您的澳门威尼斯人专业人士获得. You should read these materials carefully before investing.
The information in this newsletter is not intended as tax, legal, investment, or retirement advice or recommendations, 而且，为了避免任何联邦税收处罚，它可能不会被依赖. 我们鼓励你向独立的税务或法律专业人士寻求指导. The content is derived from sources believed to be accurate. 所提供的信息或所表达的任何意见均不构成对购买或出售任何证券的征求. This material was written and prepared by Broadridge Advisor Solutions. © 2024 Broadridge Financial Solutions, Inc.