art werner: preparing for the tax cuts and jobs act to expire | quick tax tip<\/a><\/p><\/blockquote>\nit\u2019s been widely touted that a 529 college savings plan is a powerful tool that not only aids in funding education but also offers significant tax benefits. understanding how to leverage a 529 account can enhance financial strategy for your business clients, ensuring both business and personal finances are optimized.<\/p>\n
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understanding 529 college savings plans<\/strong><\/p>\na 529 plan is a tax-advantaged investment account designed to encourage saving for future education expenses. contributions to a 529 account grow tax-deferred, and withdrawals for qualified education expenses are tax-free at the federal level. many states also offer tax deductions or credits for contributions to their 529 plans, providing additional incentives. these plans are not limited to college expenses; they can also cover k-12 tuition, apprenticeship programs, and, as of 2024, allow for rollovers into roth iras under certain conditions.<\/p>\n
tax benefits of 529 savings plans<\/strong><\/p>\nthe primary tax advantage of a 529 savings plan is the tax-free growth of investments when used for qualified education expenses. this means that the earnings on your contributions are not subject to federal income tax, allowing your investment to compound more effectively over time. additionally, over 30 states offer full or partial state tax deductions or credits for 529 plan contributions, enhancing the appeal of these plans.<\/p>\n
strategic use of 529 accounts for business owners<\/strong><\/p>\nfor business owners, incorporating a 529 account into their financial plan can serve multiple purposes:<\/p>\n
\nemployee benefits:<\/strong> offering contributions to employees’ 529 plans can be an attractive benefit, aiding in employee retention and satisfaction. some states provide tax incentives to employers who contribute to their employees’ 529 accounts.<\/li>\nestate planning:<\/strong> contributions to a 529 plan are considered completed gifts, which can help reduce the size of your taxable estate. in 2024, individuals can gift up to $18,000 per beneficiary without incurring gift tax, and married couples can gift up to $36,000.<\/li>\nflexible funding:<\/strong> if your child decides not to pursue higher education, the secure 2.0 act allows for unused 529 funds to be rolled over into a roth ira, up to a lifetime maximum of $35,000, provided certain conditions are met.<\/li>\n<\/ol>\nrecent changes enhancing 529 plan flexibility<\/strong><\/p>\nthe secure 2.0 act, effective in 2024, introduced significant enhancements to 529 plans:<\/p>\n
\n529-to-roth ira rollovers:<\/strong> beneficiaries can roll over up to $35,000 from a 529 plan to a roth ira without taxes or penalties, provided the 529 account has been open for at least 15 years, and the rollover adheres to annual roth ira contribution limits.<\/li>\nexpanded qualified expenses:<\/strong> 529 plans now cover a broader range of educational expenses, including certain apprenticeship costs and up to $10,000 in student loan repayments.<\/li>\n<\/ul>\nconsiderations for implementing a 529 savings plan<\/strong><\/p>\nwhile 529 plans offer numerous benefits, it’s essential to consider the following:<\/p>\n
\nstate-specific benefits:<\/strong> tax deductions and credits vary by state. some states offer tax benefits for contributions to any 529 plan, while others restrict benefits to in-state plans. review your state’s specific rules to maximize tax advantages.<\/li>\ncontribution limits:<\/strong> while there are no annual federal contribution limits, contributions are subject to gift tax rules. in 2024, the annual gift tax exclusion is $18,000 per beneficiary. additionally, each state sets a maximum aggregate limit for 529 accounts, ranging from $235,000 to over $500,000.<\/li>\ninvestment options:<\/strong> 529 plans offer various investment portfolios, including age-based options that adjust asset allocation as the beneficiary approaches college age. evaluate the investment choices to align with your risk tolerance and financial goals.<\/li>\n<\/ul>\nlooking ahead: integrating 529 plans into your financial strategy<\/strong><\/p>\nincorporating a 529 college savings plan into your client\u2019s financial strategy can provide substantial tax benefits, flexibility in funding education expenses and ultimately better position you as their trusted advisor on more than tax and accounting issues. in the end, as a business owner, understanding and utilizing these plans can enhance their financial planning, benefiting family and business.<\/p>\n","protected":false},"excerpt":{"rendered":"
ensure both business and personal finances are optimized.<\/strong> \n <\/a> \nby jackie meyer, cpa<\/i><\/p>\n","protected":false},"author":17,"featured_media":135947,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_relevanssi_hide_post":"","_relevanssi_hide_content":"","_relevanssi_pin_for_all":"","_relevanssi_pin_keywords":"","_relevanssi_unpin_keywords":"","_relevanssi_related_keywords":"","_relevanssi_related_include_ids":"","_relevanssi_related_exclude_ids":"","_relevanssi_related_no_append":"","_relevanssi_related_not_related":"","_relevanssi_related_posts":"","_relevanssi_noindex_reason":"","footnotes":""},"categories":[3002,4184],"tags":[4778],"class_list":["post-135946","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-special","category-tax","tag-529-college-savings-plan"],"acf":[],"yoast_head":"\nhow 529 college savings plans benefit business owner clients - 卡塔尔世界杯常规比赛时间<\/title>\n \n \n \n \n \n \n \n \n \n \n \n \n \n\t \n\t \n\t \n \n \n \n \n \n\t \n\t \n\t \n