529计划是如何运作的?

529个教育储蓄计划, 法律上称为合格学费计划, 能帮助父母和祖父母吗 为孩子未来的教育存钱. 因为这个账户是用税后资金的, 该账户的递延税增长, 用于教育的提款是免税的.

Each state has at least one 529 college fund available, and they are designed to have tax advantages. 当你购买529计划时, each account will have a beneficiary and an owner who controls how the funds are invested. T在这里 are two types of 529 plans — Education Saving Plans and 预付学费计划s — and each are designed differently. Having a 529 plan does not guarantee acceptance to any educational institution.

529计划的类型

请继续阅读有关两种529计划的信息.

教育储蓄计划

Between the two types of savings plans, an 教育储蓄计划 is the most common. 把钱投入到这个计划中(很像投资) 401k) and the investor selects the type of investment — typically a mutual fund, Exchange-traded fund (ETF) or principal-protected bank product. The investor may switch the investment as they deem necessary based on fluctuations that may occur over time. 投资者也可以选择使用 目标日期基金 which typically starts out with higher growth potential and gradually becomes more conservative as the target date of use is closer. Starting a fund early allows it to grow and accumulate over many years.

有一个教育储蓄计划, the funds can be used at almost any eligible institution and can typically be used for tuition, 费用, 书, 设备, 食宿. Students with 教育储蓄计划s can also use up to $10,从幼稚园到高中，每年学费为1万美元.

入学费用可能会被评估, 账户维护费, 项目管理和资产管理.

预付学费计划

Prepaid Tuition Plans allow the investor to purchase future tuition at today’s price by purchasing units or credits. Prepaid plans are typically used within the same state you purchased the plan. 预付学费计划s do not pay for kindergarten through high school and typically only pay for college tuition and 费用 — not 设备, 食宿.

计划因州而异, 一些州保证向该计划支付资金, 其他州没有. With a 预付学费计划, 费用 may apply for the enrollment and administration.

国家529计划的税收优惠

In addition to being tax-deferred and payments being tax-free, many states offer state income tax deductions and tax credit when funds are used for a state 529 plan.

如果529账户里还有钱怎么办?

When money is left in a student’s account, t在这里 could be a few options:

• Keep the money in the account in case the child decides to further their education.
• Transfer the amount left into the 529 account of another eligible family member.
• 用1万美元偿还私人或联邦贷款.
• 滚动到终身上限为35000美元 转入罗斯个人退休账户，从2024年1月1日开始.
  • 罗斯个人退休账户必须以受益人的名义登记.
  • The 529 account would need to be owned a minimum of 15 years.
  • 529 contributions made in the last 5 years are ineligible for rollover.
  • The rollover amount is subject to and is considered as a Roth IRA contribution up to the annual limit – which is $7,000 in 2024. 你的529账户可能需要几年的时间才能到期.
• 将剩余余额套现. 状态 and federal taxes will likely be due on the amount as well as a 10% penalty fee.

如果孩子不上大学怎么办?

如果有意的话 接受者决定不上大学, the funds in the 529 can be used towards different educational pursuits, 如贸易学校或职业学校.g. 美容或烹饪艺术. 除了, the 529 plan could be transferred to another family member or relative — even a future grandchild. 如果没有人打算使用这笔资金, they may be withdrawn with federal and state taxes being applied along with a penalty.

当你想到 为大学存钱，知道是什么很有帮助 今天高等教育的平均成本是. Also, as parents move away from childcare expenses, it could be a good opportunity to take those 儿童保育基金，并开始为大学储蓄. 你可以使用我们的 大学储蓄计算器 to help determine how much the anticipated future cost of college might be.