如果你的孩子决定不上大学怎么办?
作为父母或祖父母, you may have diligently saved money in a 529 account to help fund your child's or grandchild's college education. 但如果他们觉得上大学不适合他们怎么办? It's a valid question that many families are facing as more and more people choose alternatives to traditional four-year colleges.
这种情况比你想象的要常见得多. 上大学的学生越来越少，学费也在不断攀升. American undergraduate enrollment rates peaked in 2010 and have steadily declined since. 在同一时期，大学费用上涨了12%以上.1,2,3,4
A 529 plan is a college savings plan that allows individuals to save for college on a tax-advantaged basis. The state tax treatment of 529 accounts is only one factor to consider before committing to this savings plan. You should also consider any fees and expenses associated with a particular plan. Whether or not a state tax deduction is available will depend on your state of residence. State tax laws and treatment may vary, and state tax laws may differ from federal tax laws. Earnings on nonqualified distributions will be subject to income tax and a 10 percent federal penalty tax.
首先也是最重要的, it's important to remember that having a 529 account doesn't mean that the funds are reserved only for a four-year college education. 使用账户里的钱有几种选择.
一种选择是将这笔资金用于一个为期两年的项目, 比如副学士学位或职业学校的学位. Many vocational schools offer programs that can lead to careers that don't require a four-year degree. 当你使用529账户的资金来进行这些项目时, you are still investing in your child's or grandchild's future and providing them with skills that may help them succeed.5
Another option is to use the funds for education expenses outside the United States. Many countries have educational institutions that offer programs that may interest the student in your life. 用529账户里的钱, 你可以帮助支持他们的学业目标, 无论他们选择去哪里追求. 有一些限制, so you will need to explore this option more thoroughly if you decide to pursue it.5
529账户的规定允许最多支付10美元,每年在小学的学费, 中间, 或者拥有529资产的中学. Furthermore, a lifetime maximum of up to $10,000 of 529 assets can repay existing student loans. So if the student doesn't use the 529 plan, it could be used by a different beneficiary. This means that you can transfer the funds to another family member who may be preparing to attend college, or you might even use the funds for your education if you decide to return to school.5
作为2022年安全法案2的一部分.0, 2024年生效, a 529 account holder can move money to a Roth IRA account under certain conditions, 包括:
- 529计划必须至少开放15年.
- 将受益人改为其他学生可能会重新启动15年的时钟.
- The owner of the Roth IRA must be the beneficiary of the 529 plan (meaning the student).
- Any money moved from a 529 plan into a Roth IRA account will be subject to the Roth IRA annual contribution limits. 罗斯个人退休账户2024年的缴款上限是6美元,500, 外加1美元,50岁以上的个人可领取5000英镑.
- 终身限制为35,000美元.
有资格获得免税和免罚款的收入提取, Roth IRA distributions must meet a five-year holding requirement and occur after age 59½. 税-free and penalty-free withdrawals can also be taken under other circumstances, 比如房主去世了. The original Roth IRA owner is not required to take minimum annual withdrawals.
It's important to note that taking the money out of a 529 account for nonqualified expenses comes at a cost. Doing so may result in federal income taxes and a 10 percent penalty on the earnings portion of the withdrawal. 然而, there is one exception to this rule: 529 plans allow money to be taken out for the exact amount of the scholarship or grant that has been awarded.
事实是，对于一些年轻人来说，大学并不能提供他们所需要的东西. A person who aspires to enter a creative field might find more value in a vocational school or pursue their chosen field through smaller classes or institutes of learning. 虽然大多数大学和学院都提供这些课程, 所涉及的成本可能是个问题, as might the requirement to take courses beyond the student's chosen field to earn a full degree. 简而言之，大学并不适合所有人.5
As you are guiding and advising the student in your life through these complicated decisions, it's important to remember that a 529 account offers you a great deal of versatility and is designed with these variables in mind.
Remember that the funds in a 529 account can support the student's educational goals no matter their path. 通过了解它是如何运作的，并与金融专业人士合作, 你会发现529计划提供了很多潜在的机会.
1. 教育数据倡议，2023年8月13日
2. 皮尤研究中心，2023年10月3日
3. 世界经济论坛，2023年1月19日
4. 德勤洞察，2023年5月17日
5. 施瓦布.2022年5月5日
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