Cashing in 529 plans for college expenses

We have one 529 plan that we saved for the children for college expenses. First child, we have been able to pay college expenses. Now child number two is heading to college in the fall. Does anyone have experience in cashing in funds? Is it better to just cash in the entire amount and pay what we can for the year or to take out a small amount at a time? Does one way effect FA more than another? Is the tax implications different either way? Does the new tax laws effect use? Any suggestions would be helpful.

See http://www.savingforcollege.com/

I have had my 529 send the payment directly to the college rather than cash it out myself. I usually try to allot about 10 days for the process, but I do contact the bursar’s office and let them know the money is on the way. I don’t think either way makes a difference for FA, except that if you pay the entire fall semester in August, rather than do an installment plan, you will have less in the account when you file FAFSA for the next year. I was going to do an installment this year, but the school’s FA officer pointed the foregoing out to me and it made sense, since I had the money in the account.

You can’t take out more than you have in expenses. Ie fall bill is $8000 you can’t take out more than $8000 or you will be taxed. Also, if the school says the average room charge is $5000 and you rent your child an apartment that costs $6000, you are only allowed to use $5000 towards room charges.

In our case, if the money goes to the school directly the tax form is done to my son. If the money comes to me to give to the school, the tax form is in my name.

One negative paying the year upfront is that the balance is no longer growing in the 529.

I compute my costs that I can use for 529 funds and then take one lump sum.

I have the money disbursed directly to the university, but use these twice a year disbursements as an opportunity to rebalance slightly.

Make a four year plan to pay for college.

There is no particular tax benefit to using the 529 slowly or quickly, but the amount of American Opportunity Tax Credit and the eligibility for federal direct student loans are limited each year. Don’t spend down your 529 then realize you passed up a years worth of eligibility for something that you could have used.