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In the September 2022 issue of Trusts & Estates,1 I described the benefits of having a trust-owned Internal Revenue Code Section 529 plan (529 plan). If a trust owns a 529 plan, donors can maximize their annual exclusion gifts without the need to provide Crummey powers and continue to decide how the 529 plan can benefit the current and future beneficiaries.2 Additionally, a directed trust allows the donor to continue to make all investment
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