4503bb26_or_UGMA_UTMA____Dogberry_Patch__529_Plan
[Rules for 2006] Federal Estate Tax Treatment [Coverdell ESA] Value removed from donor’s gross estate [UGMA/UTMA] Value removed from donor’s gross estate unless donor remains as custodian [529 Plan] 
Value removed from donor’s gross estate; partial inclusion for death during a 5-year election period
College Funding: 529 Plan, Coverdell ESA , or UGMA/UTMA? - Dogberry Patch
529 Plan