文章里都有详细解释。抄录两段如下：

The money in the plan is treated as a gift from the current beneficiary to the new beneficiary if the new beneficiary is below the generation level of the current beneficiary. The current beneficiary, not the account owner, needs to deal with the gift tax and GST tax.

Name the youngest possible beneficiary when opening a 519 account. There is NO gift or GST tax when the the new beneficiary is at the same or above generation level of the current beneficiary.

所有跟帖： 

• 哦，那应该直接给孙子买529, -米奇的厨房- ♂ (0 bytes) () 10/15/2024 postreply 13:33:05