Superfunding 529 Accounts

​Learn how you can get more money into your children’s college savings accounts…

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• What “superfunding” means for 529 accounts: The IRS allows you to make five years’ worth of 529 contributions all at once - up to $90,000 per child (or $180,000 for married couples) in 2025.
• How it works: You “front-load” five years of annual gift exclusions ($18,000 × 5, per giving individual, per recipient) into one large deposit, helping funds grow faster through compounding.
• Gift-tax benefit: It’s treated as if the gift was made evenly over five years, so you avoid filing a gift-tax return (unless you otherwise exceed the limit).
• Estate-planning perk: The contribution is removed from your taxable estate immediately, yet you still control the account.
• Flexibility: If the original beneficiary doesn’t need the funds, you can change the beneficiary to another family member with no penalty.
• Considerations: Once you superfund, you can’t make additional 529 gifts for that beneficiary until the five-year window ends.

 
Superfunding can be a powerful way to jump-start college savings and reduce your taxable estate - but it’s best coordinated with your overall financial and estate-planning goals.