Contributions to 529 plans are treated as present interest gifts qualifying for the $19,000 annual exclusion, with an option to use five-year gift-tax averaging (superfunding) for larger lump-sum contributions. Trump Account contributions now receive similar annual exclusion treatment under Rev. Proc. 2026-25’s safe harbor — but without a superfunding option and with stricter conditions that, if violated, can disqualify all Trump Account contributions for the year.
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