Looking for a tax-advantaged college savings plan that has no age restrictions and no income phaseout limits — and one you can use to pay for more than just tuition? Consider 529 savings plans, a popular way to save for higher-education expenses. 以授权他们的税法部分命名, 529 plans (also known as qualified tuition plans) are now offered in almost every state. You may find that 529 plans make saving for college a little easier than before.
529计划有两种类型. 大多数人都听说过529年的原始形式, 国家运营的预付学费计划, 哪一种可以让你以现在的价格购买未来学费的单位, with the plan assuming the responsibility of investing the funds to keep pace with inflation. Many state governments guarantee that the cost of an equal number of units of education in the sponsoring state will be covered, 无论投资业绩或学费增长的速度如何. 当然，每个州的计划都有不同的规则和限制. Prepaid tuition programs typically will pay future college tuition at any of the sponsoring state's eligible colleges and universities (and some will pay an equal amount to private and out-of-state institutions).
529的第二种类型是储蓄计划. It's similar to an 投资 account, but the funds accumulate tax deferred. Withdrawals from state-sponsored 529 plans are free of federal income tax as long as they are used for qualified college expenses. Many states also exempt withdrawals from state income tax for qualified higher education expenses. 与预付学费计划不同, contributions can be used for all qualified higher-education expenses (tuition, 费用, 书, 设备和用品, 食宿), and the funds usually can be used at all accredited post-secondary schools in the United States. The risk with these plans is that 投资s may lose money or may not perform well enough to cover college costs as anticipated.
在大多数情况下, 529 savings plans place 投资 dollars in a mix of funds based on the age of the beneficiary, with account allocations becoming more conservative as the time for college draws closer. 但最近, more states have contracted professional money managers — many well-known 投资 firms — to actively manage and market their plans, 因此，越来越多的投资者可以定制他们的资产配置. Some states enable account owners to qualify for a deduction on their state tax returns or receive a small match on the money invested. Earnings from 529 plans are not taxed when used to pay for eligible college expenses. And there are even consumer-friendly reward programs that allow people who purchase certain products and services to receive rebate dollars that go into state-sponsored college savings accounts.
Funds contributed to a 529 plan are considered to be gifts to the beneficiary, 所以任何人——甚至是非亲属——都可以捐15美元,000 per year in 2021 per beneficiary without incurring gift tax consequences. 供款可一次过缴付，也可按月分期缴付. And assets contributed to a 529 plan are not considered part of the account owner's estate, 这样就可以在主人死后避免遗产税.
529 savings plans generally allow people of any income level to contribute, 学生没有年龄限制. The account owner can maintain control of the account until funds are withdrawn — and, 如果需要, can even change the beneficiary as long as he or she is within the immediate family of the original beneficiary. A 529 plan is also extremely simple when it comes to tax reporting — the sponsoring state, 不是你, 负责所有所得税记录的保存. 在一年结束的时候，当大学退学的时候, 你将收到来自国家的1099表格.
By comparing different 529 plans, you can determine which plan might be best for you.
529 savings plans can be a great way for grandparents to contribute substantial amounts to a student's college fund. 同时, grandparents also control the assets and can retain the power to control withdrawals from the account. 通过加速使用年度赠与税的免税, 祖父母，和其他人一样, for that matter — could elect to use five years' worth of annual exclusions by making a single contribution of as much as $75,在2021年，每个受益人可以捐助1万美元(或者一对夫妇可以捐助150美元),000), as long as no other contributions are made for that beneficiary for five years. 如果帐户所有者死亡, the 529 plan balance is not considered part of his or her estate for tax purposes. (然而, if the donor makes the five-year election and dies during the five-year calendar period, 部分捐献可以返还给赠与人的遗产.)
和其他投资一样, there are generally 费用 and expenses associated with participation in a Section 529 savings plan. 除了, there are no guarantees regarding the performance of the underlying 投资s in 529 plans. The tax implications of a 529 savings plan should be discussed with your 法律 and/or tax advisors because they can vary significantly from state to state. 还要注意的是，大多数州都提供他们自己的529计划, which may provide advantages and benefits exclusively for their residents and taxpayers. 这些其他的国家福利可能包括经济援助, 奖学金基金, 以及对债权人的保护.
在投资529储蓄计划之前, 请考虑投资目标, 风险, 指控, 仔细和费用. The official disclosure statements and applicable prospectuses — which contain this and other information about the 投资 options, 潜在的投资, and 投资 company — can be obtained by contacting your financial professional. 投资前你应该仔细阅读这些材料.
本通讯中的信息不打算作为税收, 法律, 投资, 或退休建议或建议, and it may not be relied on for the purpose of avoiding any federal tax penalties. You are encouraged to seek guidance from an independent tax or 法律 professional. 这些内容的来源被认为是准确的. Neither the information presented nor any opinion expressed constitutes a solicitation for the purchase or sale of any security. 本材料由Broadridge Advisor Solutions撰写并准备. ©2021 Broadridge Financial Solutions, Inc.