有網友問能不能transfer 529 from your children to grandchildren?

好像是可以的。

You can, however, change the beneficiary of the 529 plan to your grandchild. As long as the new beneficiary is a family member of the current beneficiary, there will be no tax consequences,

 

另外，529也不在遺產免稅總額裏。The money in a 529 account is exempt from federal estate tax. In other words, the amount saved in a 529 account does not count toward your taxable estate.

 

529 的確是避稅利器。