[quote=flu]529ks can pretty much be rolled over from one account to another belonging to the same owner. 529 accounts can also be rolled over between accounts for the same beneficiary. The beneficiary of a 529k account can also be changed. The gift tax exemption per person is now more than 10million making large rollovers among beneficiary moot… 4 variables to play with years before college…..[/quote]
True, but you don’t have to file the paperwork if you go over the $15/year. Not that the IRS is really checking that closely though.
