529總會用的上的。即便下一代用不掉也可以轉給下下一代或親戚。

Yes, a 529 plan account owner can change the beneficiary to a family member at any time without tax consequences. The IRS defines family members broadly, including blood relatives, relatives by marriage, and relatives by adoption. Qualified family members include: 

 

• A spouse
• A son, daughter, stepchild, foster child, adopted child, or a descendent
• A sibling, first cousin, grandparent, aunt, uncle, or even yourself

The money can be used for qualified education expenses without incurring income taxes or penalties. 

 

For example, you can use a single 529 plan account to save for more than one child if you change the beneficiary when it's time to pay for your next child's college expenses.