Section 529 Plans - 0.2 Nano CPE

Education Savings With More Flexibility Than Ever.

Section 529 plans remain one of the most powerful tools for education funding, but recent changes have expanded their usefulness well beyond traditional college savings.

This course reviews how 529 plans can support K–12 tuition, higher education, apprenticeships, student loan repayment, estate planning, and even limited Roth IRA rollover opportunities.

Learning Objective

Recognize how Section 529 plans are used for education funding, estate planning, and tax-advantaged savings under current law.

Course Description

This nano-learning course examines the rules, tax benefits, and planning opportunities associated with Section 529 education savings plans, including contribution limits, qualified expenses, and rollover provisions.

Recommended For

Tax and accounting professionals advising families, grandparents, students, or clients planning for education expenses and long-term wealth transfer.

Why This Topic Matters

529 plans offer tax-deferred growth, tax-free qualified withdrawals, and powerful estate planning opportunities. However, improper distributions, double-dipping with education credits, or misunderstanding rollover rules can create taxable income and penalties. Understanding these rules helps practitioners guide clients toward more flexible and tax-efficient education planning.

Author / Instructor

Lee T. Reams, Sr., BSME EA
Lee T. Reams, Sr. is an Enrolled Agent with extensive experience in tax preparation, representation, and advanced tax planning. He is known for helping practitioners apply complex tax rules in real-world client situations.

Course Details

This course qualifies for NASBA continuing professional education credit. CountingWorks, Inc. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org.

Plan Education Savings With Greater Flexibility

Start Section 529 Plans and learn how current rules expand planning opportunities for education funding and tax-advantaged savings.