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hard · Certified Financial Planner Retirement

The Hartwell grandparents wish to maximize their 2026 contribution to a 529 plan for their newborn grandchild using the 5-year gift-splitting election.

What is the maximum combined contribution they can make without consuming any of their $15,000,000 lifetime basic exclusion?

  1. $38,000
  2. $190,000
  3. $170,000
  4. $95,000

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