為孩子的未來，存 IRA 還是 529？

這裏是俺能想到的優缺點:

529:
- restrictive distribution for education only,
- tax free for distribution;
- no limit for annual contribution, total amount limit 320k life time.
- 非常重要的一點：如果父母為孩子存了大量529，孩子申請大學時，算family educational assert (FEA),孩子很難拿到助學金。

Roth IRA:
- no restriction on distribution,
- tax free for distribution.
- limit $10000/year/couple. No limit life time.
- 孩子申請大學時，IRA不算family educational asset.
- 從今年開始，T-IRA可以轉換成 Roth IRA without income limit.但是如果T-IRA是deductible IRA, 轉換時要補稅。

Both are after tax contribution.很多州每年可以有$2000 529 contribution 免州稅，加州沒有。

還有沒想到的，請大家補充。

[laoyangdelp]

回複sagogo的評論:
No. You can withdraw T-IRA or R-IRA for educational purpose for yourself or your children before 59 without penalty.

[sagogo]

the withdraw from Roth IRA is tax free if it is held over 5 years AND the account owner is over 59.5. So if your child/children will need the money before your are 59.5, there is really no tax benefit. Am I right?