529 Plans in Estate Planning After Tax Reform: Qualified Expenses, Education Trusts and Differing State Treatment

Recording of a 90-minute CLE/CPE webinar with Q&A

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Conducted on Wednesday, February 28, 2018

Recorded event now available

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Course Materials

This CLE/CPE course will provide estate planning counsel with an updated guide to the estate planning opportunities found in §529 college savings plans in light of tax reform provisions which have expanded the scope of expenditures eligible under the plan. The panel will detail the specific changes to 529 plans under the new tax bill and offer guidance on structuring trusts and incorporating contributions to 529 plans in wealth transfer plans.


One component of the recent tax reform bill that has attracted attention among many estate planners and wealth advisers is an expansion of eligible expenses which can be paid out of funds in a §529 plan.

New provisions allow the plans to pay not only post-secondary education expenses but also K-12 private, public or religious school expenses up to $10,000 per year. This expansion of 529 plans, particularly when used in conjunction with education trusts, can provide grantors with enhanced tax savings and asset protections.

Listen as our authoritative estate planning attorney panel outlines the benefits and pitfalls of using expanded 529 plan provisions, discusses the benefits of education trusts, and addresses alternative ways to create provisions for education saving planning.



  1. Expanded provisions of §529 pPlans in tax reform bill
  2. Variations in state treatment of 529 expenditures
  3. Structuring education trusts
  4. Incorporating 529 plans with education trusts
  5. Tax implications and benefits


The panel will review these and other key issues:

  • Qualified expenses that §529 plans may pay under the new provisions of the tax law
  • State law differences in defining qualified expenses which impact tax treatment of 529 plans for expenses other than college or post-secondary expenses
  • Tax benefits of stand-alone education trusts offer in an estate plan
  • Advantages of combining education trusts with 529 college plans in the overall estate plan


Clear, Michael
Michael T. Clear

Wiggin and Dana

Mr. Clear focuses his practice on estate planning, estate and trust administration, probate litigation, and...  |  Read More

Nicholls, Erin
Erin D. Nicholls

Wiggin and Dana

Ms. Nicholls focuses her practice on estate planning, philanthropy, trusts and estate administration services.

 |  Read More

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