<p>anyone know the specifics on front loading a 529?..I’ve read that a couple can front load $130k per kid, but then not contribute the next 4 years…I get that.</p>
<p>My question, what my wife and I contribute say $50k total this year to one account. We are allowed to front load $130k…does this mean we can still contribute $20k for the next 4 years without incurring federal gift tax? ($130k - $50k =$80k/ 4 years = $20k)…OR…since we front loaded any contributions in years 2-5 would incur federal gift tax?</p>