College Planning
529 plans are an attractive estate-planning vehicle, with tax benefits that allow you to contribute up to $19,000 ($38,000 for married couples) annually without gift-tax consequences.
Under a special election, you can invest up to $95,000 ($190,000 for married couples) at one time by accelerating five years’ worth of investments.
A 529 account can pay for qualified higher education expenses, such as tuition and fees, room and board, books, computer or computer software.