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Many 529 plans offer gifting platforms to allow friends and family to contribute.
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An article in On Wall Street quotes Duer Meehan, an assistant director of the SEC, as saying that 529 plans will increasingly be part of ongoing SEC reviews of broker-dealers and investment advisers.
In reporting its 2004 activities, the SEC has indicated that over one-half of all reviews performed during 2004 resulted in the issuance of deficiency letters.