<p>How is this amount treated in the FA formula? Now that I know that anticipated grandparent Coverdell distributions go here I’m wondering how the number impacts an aid package. If EFC is 7-8k I’m wondering how to balance SR160 and SR165 so some of the Coverdell amount can go towards covering EFC or unmet need as determined by school. I don’t want to have them take that off the top, then calculate way more loans and parent contribution in addition to Coverdell amount. Should I lowball the first year since funds are reported as received after that?</p>