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the contribution limit is increased to $3,500 per year for tax years 2002 through 2004, $4,500 for 2005, $5,000 for 2006 and 2007, and $6,000 for 2008 and thereafter. For tax years after 2008, the above limits will be increased to reflect a cost-of-living adjustment, if any. ARTICLE 2 1. annual contribution limit set forth in Article II. Article II 2.01 For calendar year 2007, the maximum annual contribution limit for an account owner with single coverage is $2,850. This amount increases to $2,900 in 2008. For calendar year 2007, the maximum annual contribution limit for an account owner with family coverage is $5,650. of 50 by the end of the year, the contribution limit is increased to $6,500 per year for tax years 2013 through 2017. For years after 2017, these limits will be increased to reflect a cost-of-living adjustment, if any. ARTICLE II. The depositor’s interest in the balance in the custodial account is nonforfeitable. ARTICLE III. 1.

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V. Contribution Limits . The IRS sets the annual contribution limits. How much you can contribute to your HSA is based on your HDHP coverage (individual or family), your age, and your period of eligibility. If you have any questions about these contribution limits, consult with your tax advisor. Annual contribution: The IRS sets a limit for ... Jun 11, 2012 · And he had used $5,000 of his daughter’s money to make a contribution — in his own name — to a local Republican Party cause. The judge ordered Richard Blake to return $73,269.80 to his daughter’s UTMA account. For individuals who have reached the age of 50 before the close of the tax year, the contribution limit is increased to $3,500 per year for tax years 2002 through 2004, $4,500 for 2005, $5,000 for 2006 and 2007, and $6,000 for 2008 and thereafter.

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Mar 05, 2013 · There is no limit to the amount that can be contributed to these accounts but parents should be aware of the potential tax ramifications of depositing significant cash and generating sizable income from the account. Transferability. The funds in a custodial account cannot be transferred to another child, unlike 529 plans and Coverdell ESA’s. Contribution Limits. New 529 Benefits. 529s for More Than One Child. UTMA/UGMA 529 Plan. If you're considering switching from an UTMA or UGMA to one of these special 529 plan accounts, here...

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Dec 18, 2020 · But typical 529 contribution limits allow savers to accrue up to $300,000 in savings per beneficiary, according to wealth management firm AXA. Consider limiting annual 529 contributions to $14,000 or less per beneficiary. According to the IRS, a gift tax might apply to any 529 contributions that exceed that amount. contributions up to $5,500 per year for 2013 through 2017. For individuals who have reached the age of 50 by the end of the year, the contribution limit is increased to $6,500 per year for 2013 through 2017. For years after 2017, these limits will be increased to reflect a cost-of-living adjustment, if any. Article II