Educational IRA vs. 529
An Educational IRA, known as a Coverdell Education Savings Account (ESA), and a 529 Plan are both tax-advantaged savings options for educational expenses, but they differ in several important ways:
1. Contribution Limits
- Coverdell ESA: Annual contribution is capped at $2,000 per beneficiary.
- 529 Plan: Contribution limits are generally much higher, often exceeding $300,000, depending on the plan and state.
2. Use of Funds
- Coverdell ESA: Funds can be used for both K-12 education and college expenses, covering tuition, books, supplies, and even certain tutoring services.
- 529 Plan: Primarily designed for college expenses, but recent tax law changes allow up to $10,000 per year to be used for K-12 tuition.
3. Income Limitations
- Coverdell ESA: There are income restrictions for contributors. Individuals earning more than $110,000 (or couples earning more than $220,000) may not contribute.
- 529 Plan: No income restrictions apply to contributions, making it more accessible to a broader range of contributors.
4. Control and Investment Options
- Coverdell ESA: Offers more flexibility in investment choices, allowing account holders to choose from various stocks, bonds, or mutual funds.
- 529 Plan: Investment options are generally limited to a selection provided by the state or plan administrator, often with age-based portfolios that adjust risk over time.
5. Ownership and Control of Funds
- Coverdell ESA: If funds aren’t used for education, the account must be transferred to the child when they turn 30.
- 529 Plan: The account owner retains control over the funds indefinitely, and there’s no age limit for the beneficiary to use the funds.
6. Tax Benefits
- Both accounts grow tax-free, and qualified withdrawals for education expenses are also tax-free.
In summary, the Coverdell ESA offers flexibility in investment options and covers a broader range of K-12 expenses. At the same time, the 529 Plan has higher contribution limits and no income restrictions and is more commonly used for college savings.