Moving money around?

When my child was born my father set up a college fund. He and I contributed to it through the years and it’s grown into the 130k range. That’s great, right?

Unfortunately we didn’t know what we were doing and it’s set up as a custodial account, not a 529. As I understand it, that means the kiddo gets complete control of the money on his 18th birthday. He’ll also have to pay capital gains if anything is withdrawn from it, and I suspect that the proportion of capital gains will show up as the kid’s income on taxes?

As I understand it, when calculating FAFSA, they consider 5% of my assets and 25% of my kid’s assets are available to pay each years’ costs. Our EFC without this fund taken into account comes to about $26k. With, it’s $58k

Kiddo is still 17 and a junior in high school so we have a little time.

Is there a downside to transferring some of that fund to my name or to my parents’ names before I file the FAFSA this October?

Yes; that’s called stealing, combined with fraud. It’s not your money or your parents’ money; it legally belongs to your child. You can open a custodial 529 with the money and it would then be properly reported on FAFSA as a parent asset instead of a student asset, but that would require liquidating the current investment with your child responsible for any resulting income tax because of gains realized.

In some states, (MASS, CONN, NH), the age at which the kid has control is 21 and not 18. You should check with your state.

Yup; the age is based on how a particular state might have modified their version of the UTMA/UGMA statute.

I’m glad I asked, I’m not versed in this stuff. A 529 sounds like a good idea.

So if I liquidate the current investment and open a 529 with most of it, would we be able to use some of it to pay the kid’s income tax on the gains realized?

We’re in MD, the form I saw from the brokerage said it would be his at 18.

After liquidation of the fund, you could set aside some of the money to pay the estimated tax owed, and use the rest to open a custodial 529 account.

The child’s assets are assessed at 20% towards FAFSA EFC.

The parent gets an asset protection allowance before any of the parent asset is assessed towards FAFSA EFC

APA depends on age of older parent.

I agree that opening a 529 in the child’s name is a good idea.

https://ifap.ed.gov/efcformulaguide/attachments/071017EFCFormulaGuide1819.pdf