What If Your Kids Decide Against College?
As a parent or grandparent, 你可能已经在529账户中勤奋地存钱，以帮助你的孩子或孙子的大学教育. But what happens if they decide college isn't the right path for them? 随着越来越多的人选择传统的四年制大学以外的大学，这是许多家庭面临的一个合理的问题.
It's a more common situation than you might think. Fewer students are going to college, and the expenses continue to climb. 美国本科入学率在2010年达到顶峰，此后稳步下降. During the same period, college costs have risen over 12 percent.1,2,3,4
529计划是一项大学储蓄计划，允许个人在税收优惠的基础上为大学储蓄. 国家对529个账户的税收待遇只是参与这个储蓄计划之前需要考虑的一个因素. 你还应该考虑与特定计划相关的任何费用和开支. 是否有州税收减免将取决于你居住的州. 州税法和待遇可能有所不同，州税法可能与联邦税法不同. 不合格分配的收益将缴纳所得税和10%的联邦罚款税.
First and foremost, 重要的是要记住，拥有529账户并不意味着这笔钱只用于四年的大学教育. Several choices are available for using the money saved in the account.
One option is to use the funds for a two-year program, such as those for an associate's degree or at a trade school. 许多职业学校提供的课程可以让你找到不需要四年学位的工作. When you use the funds in a 529 account for these programs, 你仍然在为你的孩子或孙子的未来投资，为他们提供可能帮助他们成功的技能.5
另一种选择是将这笔资金用于美国以外的教育费用. 许多国家的教育机构提供的课程可能会让学生对你的生活感兴趣. By using the funds in a 529 account, you can help support their academic goals, no matter where they choose to pursue them. Certain restrictions apply, 因此，如果你决定追求它，你需要更彻底地探索这个选择.5
The rules for 529 accounts allow paying up to $10,000 per year in tuition expenses at elementary, middle, or secondary schools with 529 assets. 此外，在529项资产中，终身最多可提供1万美元，以偿还现有的学生贷款. 所以如果学生没有使用529计划，它可以被其他受益人使用. 这意味着你可以把这笔钱转给另一个准备上大学的家庭成员, 或者，如果你决定重返校园，你甚至可以把这笔钱用于你的教育.5
As part of 2022's SECURE Act 2.0, which goes into effect in 2024, 529账户持有人可以在一定条件下将资金转移到罗斯个人退休账户, including:
- The 529 plan must have been open for a minimum of 15 years.
- Changing beneficiaries to another student may restart the 15-year clock.
- 罗斯个人退休账户的持有人必须是529计划的受益人(即学生)。.
- 从529计划转入罗斯个人退休账户的任何资金都将受到罗斯个人退休账户的年度缴款限制. The Roth IRA contribution limit in 2024 is $6,500, with an extra $1,000 allowed for individuals over 50.
- The lifetime limit is $35,000.
To qualify for the tax-free and penalty-free withdrawal of earnings, 罗斯个人退休账户的分配必须满足持有五年的要求，并且必须在59岁半以后进行. 在其他情况下也可以采取免税和免罚的提款方式, such as the owner's death. The original Roth IRA owner is not required to take minimum annual withdrawals.
重要的是要注意，从529账户中取出这笔钱用于不合格的费用是有代价的. 这样做可能会导致联邦所得税，并对提款的收入部分征收10%的罚款. However, 这条规则有一个例外:529计划允许提取的资金与已授予的奖学金或助学金的金额相同.
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. 一个渴望进入创造性领域的人可能会在职业学校找到更多的价值，或者通过小班或学习机构来追求他们选择的领域. While most universities and colleges offer these courses, the cost involved could be a problem, 为了获得一个完整的学位，学生必须选修专业以外的课程. In short, college is not for everyone.5
当你在这些复杂的决定中指导和建议学生时, 重要的是要记住，529账户为您提供了大量的多功能性，并且在设计时考虑了这些变量.
记住，529账户中的资金可以支持学生的教育目标，无论他们走的是哪条路. By understanding how it functions and working with a financial professional, you will find that a 529 plan offers many potential opportunities.
1. Education Data Initiative, August 13, 2023
2. Pew Research Center, October 3, 2023
3. World Economic Forum, January 19, 2023
4. Deloitte Insights, May 17, 2023
5. Schwab.com, May 5, 2022
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