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Back to School... and Back to Your 529 Plan

Back to School... and Back to Your 529 Plan

August 07, 2026

Back to School... and Back to Your 529 Plan

It's hard to believe, but back-to-school season is almost here. For many families, that means shopping for supplies, preparing new schedules, and sending kids off for another exciting school year. In our family, it means helping our son head back to Penn State for Year 2—a reminder of just how quickly these years fly by.

Whether your child is heading to kindergarten, college, or somewhere in between, now is a great time to take another look at your education savings strategy.

The good news? 529 plans have become more flexible than ever, thanks to recent federal legislation. Once thought of primarily as college savings accounts, today's 529 plans can help cover a much wider range of educational expenses—from K-12 education and trade schools to professional certifications and even Roth IRA funding under certain circumstances.

What Is a 529 Plan?

A 529 plan is a tax-advantaged education savings account designed to help families save for future educational expenses. Your investments grow tax-deferred, and qualified withdrawals are generally tax-free.

While 529 plans have traditionally been associated with college tuition, recent changes have expanded how these accounts can be used.

Bigger Benefits for K-12 Education

Beginning with the 2026 tax year, families can withdraw up to $20,000 per student each year for qualified K-12 education expenses—double the previous limit.

In addition to tuition, eligible expenses may now include:

  • Tutoring from qualified instructors
  • Textbooks, workbooks, and online curriculum
  • SAT, ACT, and Advanced Placement (AP) exam fees
  • Certain educational therapies for students with disabilities
  • Dual-enrollment college courses taken during high school

These expanded rules provide families with more flexibility long before college begins.

529 Plans Aren't Just for Four-Year Colleges

Not every student follows the same educational path, and the law now reflects that reality.

529 funds can now be used for many vocational training programs and professional certifications, including expenses related to:

  • CDL (Commercial Driver's License) programs
  • Electrician, plumbing, HVAC, and welding certifications
  • Cosmetology programs
  • Aviation mechanic training
  • Other eligible trade and technical certifications

As demand for skilled trades continues to grow, families now have more options for using their education savings.

What Happens If Your Child Doesn't Use All the Money?

One of the biggest concerns parents have always had is overfunding a 529 plan.

Thanks to the SECURE 2.0 Act, up to $35,000 of unused 529 assets may now be rolled into a Roth IRA for the beneficiary, provided certain requirements are met. The account must have been open for at least 15 years, annual Roth contribution limits still apply, and recent contributions aren't eligible.

This change offers families reassurance if a child receives scholarships, chooses a less expensive school, or takes a different career path.

More Flexibility for Families with Disabilities

Another important update permanently allows eligible 529 funds to be transferred into an ABLE account for individuals with disabilities.

This provides families with additional options for supporting long-term care, independence, and quality of life if traditional education plans change.

Is It Time to Review Your 529 Plan?

With so many updates, now is an excellent opportunity to revisit your education savings strategy.

Keep these points in mind:

  • State tax rules may differ from the new federal rules, so check how your state treats 529 withdrawals.
  • Large "superfunding" contributions may still be available for families looking to accelerate college savings.
  • The expanded rules offer greater flexibility regardless of whether your child plans to attend college, trade school, or pursue another educational path.

Every family's goals are different, and your education savings strategy should reflect those goals. If you'd like to discuss how these new 529 plan rules fit into your broader financial plan, we're always happy to help.

Sources (Used throughout) 
One Big Beautiful Bill Act (Public Law 119-21), July 2025
SECURE 2.0 Act of 2022 (Section 126), December 29, 2022 
IRS Notice 2025-57, October 21, 2025 

Disclosure:
This material was developed and produced by FMG Suite to provide information on a topic that may be of interest. FMG Suite is not affiliated with the named broker-dealer, state- or SEC-registered investment advisory firm.