4503bb26_or_UGMA_UTMA____Dogberry_Patch__529_Plan
[Rules for 2006] Qualified Expenses [Coverdell ESA] Same as 529 plan plus additional categories of K-12 expenses [UGMA/UTMA] No restrictions [529 Plan] 
Tuition, fees, books, supplies, equipment, and special needs; room and board for minimum half-time students
College Funding: 529 Plan, Coverdell ESA , or UGMA/UTMA? - Dogberry Patch
529 Plan