你还可以 The 5-year election Individuals may contribute as much as $75,000 to a 529 plan in 2020 if they treat the contribution as if it were spread over a 5-year period. The 5-year election must be reported on Form 709 for each of the five years. For example, a $50,000 529 plan deposit in 2020 can be applied as $10,000 per year, leaving $5,000 in unused annual exclusion per year. This is often called 5-year gift tax averaging or superfunding.
假如 一家人有夫妻两 + 4个 小孩子， 现在要给每个小孩都 开 529 基金。
是每个大人 （2） 每人可以给每个小孩子 （4） 一人1.5W， 这样就是 2 x 4 x 1.5 = 12W,
还是
是每个大人 （2） 每人 最多给出1.5W, 不论多少个小孩子， 那么就是 2 x 1.5 = 3 W；
我问了我们的CPA，说是12W那个（感觉不太对劲。。。）， google 了一下两方 都有。。。。
能否请懂的朋友介绍一下？