为孩子的未来，存 IRA 还是 529？

这里是俺能想到的优缺点:

529:
- restrictive distribution for education only,
- tax free for distribution;
- no limit for annual contribution, total amount limit 320k life time.
- 非常重要的一点：如果父母为孩子存了大量529，孩子申请大学时，算family educational assert (FEA),孩子很难拿到助学金。

Roth IRA:
- no restriction on distribution,
- tax free for distribution.
- limit $10000/year/couple. No limit life time.
- 孩子申请大学时，IRA不算family educational asset.
- 从今年开始，T-IRA可以转换成 Roth IRA without income limit.但是如果T-IRA是deductible IRA, 转换时要补税。

Both are after tax contribution.很多州每年可以有$2000 529 contribution 免州税，加州没有。

还有没想到的，请大家补充。

[laoyangdelp]

回复sagogo的评论:
No. You can withdraw T-IRA or R-IRA for educational purpose for yourself or your children before 59 without penalty.

[sagogo]

the withdraw from Roth IRA is tax free if it is held over 5 years AND the account owner is over 59.5. So if your child/children will need the money before your are 59.5, there is really no tax benefit. Am I right?