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Name the account owner
Of course, you will name yourself as account owner. But what about your spouse—should he or she have an account as well? (Very few plans permit joint ownership.) If the funds for the 529 plan are sourced from an existing UGMA or UTMA account, you’ll need to preserve the minor’s ownership rights by designating it as a “custodial 529” account. It is also possible for corporations, trusts, and other legal entities to be account owners.
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