US 2028 529 Superfund

529 superfund 2028: $95k single / $190k MFJ lump sum per beneficiary, 5-year election. Front-load tax-free growth. No additional gifts to same recipient 5 years.

Contribution ($)

Annual growth %

Years to college

Future Value

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Earnings

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Contribution	—
Annual equivalent (5-yr)	—
Future value at college	—
Tax-free earnings	—

529 superfund election (5-year averaging): contribute up to 5× annual gift exclusion ($19k 2028 projected) in one year ($95k single / $190k MFJ) per beneficiary. Treated as gifted over 5 years, no gift tax. Powerful for grandparents accelerating college funding. Excess limited tax-free growth + tax-free withdrawal for qualified education expenses.

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Last updated May 2026. Sources: IRS 529.