529 College Savings

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,没有收入逐步取消限制,一个你可以用来支付学费以外的东西? 考虑一下529储蓄计划,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, 现在几乎每个州都提供529种计划(也被称为合格学费计划). 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. Most people have heard about the original form of 529, the state-operated prepaid tuition plan, which allows you to purchase units of future tuition at today's rates, 该计划承担了投资资金以跟上通货膨胀的责任. 许多州政府保证资助州内同等数量的教育单位的费用将被支付, regardless of investment performance or the rate of tuition increase. Of course, each state plan has a different mix of rules and restrictions. 预付学费项目通常会在赞助州的任何有资格的学院和大学支付未来的大学学费(有些会向私立和州外的机构支付等额的费用).

The seconed type of 529 is the savings plan. 它类似于投资账户,但资金积累的税递延. 从国家资助的529计划中提取资金是不需要缴纳联邦所得税的,只要这些资金用于符合条件的大学费用. 许多州还免除了合格的高等教育费用的州所得税. Unlike the case with prepaid tuition plans, 捐款可以用于所有符合条件的高等教育费用(学费), fees, books, equipment and supplies, room and board), 这些资金通常可以用于美国所有经过认证的高等学校. 这些计划的风险在于,投资可能会赔钱,或者表现可能不够好,无法支付预期的大学费用.

In most cases, 529储蓄计划根据受益人的年龄将投资美元放在一种混合基金中, 随着上大学时间的临近,账户分配变得更加保守. But recently, 更多的州已经与专业的资金管理公司(许多是知名的投资公司)签约,让他们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在州纳税申报单上获得扣减,或者在投资金额上获得少量匹配. 529计划的收入在用于支付符合条件的大学费用时是不征税的. 甚至还有利于消费者的奖励计划,允许购买某些产品和服务的人获得回扣,这些回扣进入国家资助的大学储蓄账户.

捐献给529计划的资金被视为赠与受益人, so anyone — even non-relatives — can contribute up to $15,到2021年,每位受益人每年为000英镑,而不会产生赠与税后果. Contributions can be made in one lump sum or in monthly installments. 而贡献给529计划的资产不被视为账户所有者财产的一部分, therefore avoiding estate taxes upon the owner's death.

Major benefits

529 savings plans generally allow people of any income level to contribute, and there are no age limits for the student. 帐户所有者可以保持对帐户的控制,直到资金被提取-和, if desired, 如果受益人是原受益人的直系亲属,甚至可以变更受益人. 529计划在纳税申报方面也极其简单——即赞助国, 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.

通过比较不同的529计划,您可以确定哪个计划可能最适合您.

Benefits for grandparents

对于祖父母来说,储蓄计划是一种很好的方式,可以让他们为学生的大学基金捐出一大笔钱. At the same time, 祖父母也控制着资产,并能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, 在这个问题上-可以选择使用五年的年度排除额,通过提供高达75美元的单一捐款,000 per beneficiary in 2021 (or a couple could contribute $150,000), 只要该受益人在五年内没有其他捐款. If the account owner dies, 出于税收目的,529计划的余额不被认为是他或她的遗产的一部分. (However, 如果捐赠者进行了五年选举,并且在五年日历期间死亡, part of the contribution could revert back to the donor's estate.)

As with other investments, 参加529节储蓄计划通常会有一些费用和开支. In addition, 在529计划中,没有对基础投资的表现的保证. 529储蓄计划的税收影响应该与你的法律和/或税务顾问讨论,因为各州的税收影响可能大不相同. Also note that most states offer their own 529 plans, 哪些可以专门为其居民和纳税人提供好处和福利. These other state benefits may include financial aid, scholarship funds, and protection from creditors.

Before investing in a 529 savings plan, please consider the investment objectives, risks, charges, and expenses carefully. 正式披露声明及适用的招股说明书-其中包含有关投资选择的本及其他信息, underlying investments, 和投资公司-可以通过联系您的金融专业人士获得. 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,人们可能不会为了避免任何联邦税收处罚而依赖它. beplay2鼓励您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. 所提供的信息和所表达的任何意见都不构成对购买或出售任何证券的邀请. This material was written and prepared by Broadridge Advisor Solutions. © 2021 Broadridge Financial Solutions, Inc.