Benefits
- Tax-advantaged account specifically designed for paying qualified education expenses
- $2,000.00 annual contribution limit per beneficiary (virtually anyone can contribute)
- Allowable contribution based on maximum adjusted gross income (MAGI)
- Contributions are not tax-deductible, but qualified distributions are tax-free
- Contributions must end when the beneficiary turns 18
- Funds must be disbursed or rolled over by the beneficiary’s 30th birthday