Funding 529 College Plan with stock

Jan 14, 2007 1 Replies

Is there anyway to initially fund a 529 College Fund for my grandson with stock I already own. I have a large capital gains and prefer not to sell it.



NO. In fact, the 529 is not permitted to own individual stocks. You can gift the stock, and then have the child either hold it, or sell it a bit at a time, keeping in mind the Kiddy Tax now limits to $1700 the amount the favored rate the child would pay applies to. But 15% for the long term gains aren't bad, anyway. Why not just sell it, pay 15%, and open the 529? The features of the

529, allowing 5 X $12000 for a one time contribution (i.e. not just the regular $12K gift exclusion) and the tax free status of growth, make it a good deal.

JOE

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