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easy · Certified Financial Planner Retirement

The Langford family has two children and wants to maximize their 529 plan contributions in 2026 using the 5-year 'superfunding' election.

What is the maximum combined contribution the parents can make for one child in 2026 without utilizing their lifetime gift tax exclusion?

  1. $180,000
  2. $190,000
  3. $15,000,000
  4. $95,000

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