Your Child's College Education Savings Plan, Discover 4 Great
Options
With higher education costs increasing at double digit
percentages an effective college savings plan for your kid's
education is becoming much more critical. Most parents will find
that their kid's future college costs will be much more than
they have planned. This leaves many kids to be faced with
obtaining financial aid to compensate for a portion of their
higher education costs. This article will explore the pros and
cons of 4 common college savings options. This article will also
seek to show which of these 4 options are a better option if
part of your kid's higher education costs are to be funded by
financial aid.
529 College Savings Plan: Since January 2002, 529 college
savings plan have become a new option for achieving tax free
college savings. These plans are state sponsored investment
programs that offer special tax treatment. It allows just about
everyone to save for their kid's college education. While there
are many benefits of a 529 college savings plan, perhaps the
most important is that your investment earnings are tax deferred
if you use the funds for qualified education expenses.
Additionally, another big advantage is that the maximum amount
you can contribute to a 529 savings plan can go as high as
hundreds of thousand dollars but be aware these are based on
your States specific guidelines. If for some reason you do not
use the investment funds for college, you can still withdrawal
your investment earnings, but you will have to pay a federal
penalty of 10% and federal income taxes on your earnings. The
penalty can be waived if your child receives a college
scholarship, or in the event your child becomes disable or
dies.
A 529 plan can typically be easily purchased through an
investment broker or mutual fund company like Vanguard or
Fidelity. Please be aware that one of the biggest disadvantages
of a 529 plan is that investment options can sometimes be
limited. However, as 529 plans become more popular it is likely
that more plan options will open. For instance, the State of
Ohio just announced the option for bank CDs and saving accounts
for 529 plans. One last main advantage of a 529 college savings
plan is that the money in the plan is classified as a parents
assets so less that 6% of the value counts against your kid's
eligibility for financial aid.
Coverdell Education Savings Account (CESA) (formerly known as an
Educational IRA): A Coverdell Education Savings Account is a
savings account created as an incentive to help parents and
students save for higher education expenses. A Coverdell
Education Savings Account is easy to set up at most financial
institutions and banks. A Coverdell Education Savings Account is
similar to a 529 college savings plan, but different in the
contribution limits. With a Coverdell Education Savings Account
you can only contribute $2000 per child per year and to qualify
your adjusted gross income must be less than $110,000 if you are
single and less than $220,000 if you are married filing jointly.
For financial aid eligibility a Coverdell Education Savings
Account is classified as a parent's asset so less that 6% of the
value counts against your kid's financial aid eligibility.
UGMA/UTA Custodial Account (Uniform Gifts to Minors Act/Uniform
Transfers to Minors Act): A UGMA/UTMA account allows someone to
make gifts to a minor without setting up a trust. While there
are benefits to a UGMA/UTMA account the first limitation is that
these types of accounts offer very little federal tax advantage.
Secondly if your child is 14 or under only the first $800 of
income is tax free, the next $800 is taxed at your child's tax
rate and after that there is no tax benefit at all. The other
big disadvantage is that an UGMA/UTA Custodial Account has to be
set up in your child's name. This can create a big problem if
your child needs financial aid since all of the assets will be
reviewed at a 35% rate. As a result, a UGMA/UTA Custodial
Account is not advisable for those who may need to qualify for
financial aid eligibility.
The main advantage of a UGMA/UTA Custodial Account is that there
is no limit on the investment contribution and it is very easy
to set up at most major financial institutions including some
insurance companies. However, as can be seen above the
disadvantages of a UGMA/UTA Custodial Account far outweigh the
benefits.
Taxable Investment Accounts: Taxable investment accounts can be
a broker account, a mutual fund, a certificate of deposit or
just a regular savings account. Essentially it is just a regular
account that earns taxable interest, or investment income. A
benefit of a taxable investment account if set up in the parents
name is that the assets are classified as a parent's asset so
they do not count as a negative in the financial aid formula.
Additionally, taxable investment accounts offer lots of
flexibility, and are easy to set up at any financial
institution. However, the big limitation to taxable accounts in
saving for college is that they offer no tax advantage for
college savings.
In summary, a solid savings plan for college is a very important
undertaking for parents to consider. The above 4 education
investment options can be highly useful in the college planning
process. Furthermore since some of these investments offer
substantial federal tax advantages and do not count against
financial aid eligibility they can maximize parent's investment
resources.
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