529课程计划：529计划的高分
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 college savings plans, a popular way to save for higher-education expenses. 以授权他们的税法部分命名, 现在几乎每个州都提供529个大学储蓄计划. You may find that 529 plans make saving for college a little easier than before.
529计划有两种. 529的原始形式, 国家运营的预付学费计划, 允许您以今天的费率购买未来的学费单位, 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).
第二种529是储蓄计划. 它类似于投资账户，但资金会累积递延税款. Withdrawals from state-sponsored 529 college savings 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. 不像预付学费计划, 捐款可用于所有符合条件的高等教育费用（学费）, 费用, 书, 设备及用品, 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 college 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. Many 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 college savings 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 college savings plan are considered to be gifts to the beneficiary, 因此，任何人——甚至是非亲属——都可以捐款18美元,到2024年将达到1000万美元（目前为17万美元）,在2023年，每位受益人将获得1000美元，而不会产生赠与税后果. 供款可一次性缴付或按月分期缴付. And assets contributed to a 529 college savings plan are not considered part of the account owner's estate, 这样就避免了业主死后的遗产税.
主要好处
529 college savings plans generally allow people of any income level to contribute, 而且对学生没有年龄限制. 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 college savings 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. 在学年结束的时候，当你准备上大学的时候, 你会收到州寄来的1099表.
By comparing different 529 college savings plans, you can determine which plan might be best for you.
祖父母的福利
529 college 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豁免, 爷爷奶奶——还有其他人, for that matter — could elect to use five years' worth of annual exclusions by making a single contribution of as much as $90,000, or $180,一对夫妇000美元, 2024年每个受益人（从85美元上调）,000/$170,000 in 2023), 只要该受益人在五年内没有其他供款. 如果帐户所有者死亡, the 529 college savings 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, 捐款的一部分可以返还给捐赠者的遗产.)
和其他投资一样, there are generally 费用 and expenses associated with participation in a Section 529 college savings plan. 除了, there are no guarantees regarding the performance of the underlying 投资s in 529 college savings plans. The tax implications of a 529 college savings plan should be discussed with your 法律 and/or tax professionals because they can vary significantly from state to state. 还要注意的是，大多数州都提供自己的529大学储蓄计划, which may provide advantages and benefits exclusively for their residents and taxpayers. 这些其他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大学储蓄计划之前, 请考虑投资目标, 风险, 指控, 小心开支. 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. 在投资之前，你应该仔细阅读这些材料.
本通讯中的信息不作为税务用途, 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. 内容来源于被认为是准确的来源. 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编写和准备. ©2024 Broadridge Financial Solutions, Inc.