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Amounts and timing of contributions.
This material is intended as general information only and is not intended as legal or tax advice. Some of this information may be quite complex and we strongly suggest you consult with your advisor or tax professional based on your individual situation.
When making a contribution to a Lord Abbett ESA, the donor does not have to be related to the student. However, if the donor is not the parent/legal guardian, then the donor has no control over the account once the contribution is made.
Excess Coverdell ESA contributions that are not withdrawn timely will also be subject to a 6% excess tax.