These pages deal with taxation of children, and the tax treatment of investment accounts set up for them.
- Taxation of Minors
- UGMA & UTMA Custodial Accounts for Minors
- Custodial Accounts 101
- Advantages of Custodial Accounts
- Problems with Custodial Accounts
- What Expenditures Are Proper?
- Custodial Account Used for Support
- The Minor’s Right to the Money
- UTMA Regret: When Custodial Accounts Turn Sour
- UTMA Regret: Strategies
- UTMA Regret: More Strategies
- UTMA Regret: Still More Strategies
- UTMA Transfer to a 529 Account
- UTMA to 529: Making the Transfer
- UTMA to 529: Quest for Control
- UTMA to 529: Tax Consequences
- 529 Accounts
- Coverdell Education Savings Accounts
- Coverdell Accounts Overview
- How a Coverdell Account Works
- How to Start a Coverdell Account
- Contributions to Coverdell Accounts
- Investments in Coverdell Accounts
- Earnings and Losses in Coverdell Accounts
- Tax-Free Withdrawals from Coverdell Accounts
- Using Coverdell Accounts with Other Tax Breaks
- Taxable Withdrawals and Penalty Rules
- Moving a Coverdell Account
- Changing the Beneficiary of a Coverdell Account
- Special Needs Beneficiary of a Coverdell Account
- Estate and Gift Tax Treatment of a Coverdell Account