4503bb26_or_UGMA_UTMA____Dogberry_Patch__529_Plan
[Rules for 2006] Federal Income Tax [Coverdell ESA] Same as 529 plan except earnings withdrawn for qualified K-12 expenses also excluded [UGMA/UTMA] Earnings and gains taxed to minor; first $850 of unearned income is tax exempt; unearned income over $1,700 for minors below age 14 on 12-31 taxed at parents rate [529 Plan] 
Non-deductible contributions; withdrawn earnings excluded from income to extent of qualified higher education expenses
College Funding: 529 Plan, Coverdell ESA , or UGMA/UTMA? - Dogberry Patch
529 Plan