DayCents

529 Plan

A 529 plan is a tax-advantaged account for education costs. Your contributions grow tax-free, and withdrawals for qualified expenses — tuition, room and board, even up to $10,000 of student loans — are tax-free too. Many states also offer a tax deduction for contributing.

The old objection — that unused money was trapped — has largely been answered: leftover funds can now be rolled into the beneficiary's Roth IRA, subject to a lifetime cap and conditions including a minimum account age, and the beneficiary can otherwise be changed to another family member. Withdrawing for anything else costs tax plus a penalty on the earnings only, never on your contributions. Qualified spending has widened beyond tuition to include room and board, computers and, within annual limits, K-12 tuition and certain student loan repayments. Most plans hold age-based portfolios that shift toward safety automatically. State tax deductions vary, so check your own state's plan before assuming another is better.