Strategies for the Best 529 Plans

By Andy Seth

One question to ask determine when doing a selection of the best 529 plans is deciding whether or not your state provides a tax deduction. If so, that's great, but you'll have to determine two points before you decide to invest in that particular plan:

1. Regarding your contribution, how much can you deduct from your taxable income?

2. Do you know your effective state tax percentage?

This will help you figure out how much you can get back from the state for placing your money in their plan. For example, let's say you want to contribute $5,000 this year to one of your state's best 529 plans. Now let's assume that your state carries a $1,500 contribution limit for tax deductions and your tax rate is 4.5%. This translates into your receiving $67.50 back on your tax return.

To really take advantage of the tax benefit, you'll need to add the refund amount back to the 529 in order for it to grow as part of the college savings plan, rather than going directly to you and being spent, which of course would defeat the purpose in the first place.

Next, you should consider the best 529 plans in your state based on the following:

* Investment Options

* Approximate Expense Ratios

* Maximum Contribution Limits

* Matching Program

When you understand your state's plan, you will be able to determine if the tax benefit is worth keeping your money invested there. In the example provided above where you would get $67,50 back for the contribution of $5,000, you would have to have a highly rated plan overall in order for that to make sense. If not, it's such a small amount of money to gain on your taxes in exchange for underperformance that you could end up making less money in the long run simply to have made a small amount on your tax refund.

Here is where you may be able to utilize an advanced strategy to take advantage of the tax benefits and ensure growth in the fund longer term. You can always make a contribution to your home state's best 529 plans assuming you get a tax benefit for the contribution. After having filed your taxes and receiving the tax refund for your contributions, take that entire amount of money and have it transferred to another state's 529 plan with a better long-term performance.

Now you can take advantage of the tax refund and better performance! Every year when you make a contribution, ensure that it's in your home state and then transfer it to the best 529 plan the following year.

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