Colorado 529 plan

Colorado 529 Plan: Program match on contributions: Dollar-for-dollar match of up to $500 in contributions for lower- to middle-income Colorado residents to accounts with an eligible beneficiary (a dependent under age 13 at the time of initial application); the match can extend for a maximum five years; matching grants for 2007 and future years are subject to continued funding by the sponsor

State tax deduction or credit for contributions: Contributions to any of Colorado's 529 plans are fully deductible in computing Colorado taxable income, up to the contributor's adjusted gross income. Rollover contributions are not eligible for the deduction.

State tax treatment of rollovers:

Colorado follows federal tax-free treatment except that outbound rollovers are subject to the recapture of prior state tax deductions.

Age-based investment options: The Age-Based option is offered in three different risk levels (Aggressive, Moderate, and Conservative) each containing four or five portfolios of underlying mutual funds. Contributions are placed into the portfolio corresponding to the risk level selected and the number of years to expected enrollment, and later reassigned to more conservative portfolios as the beneficiary approaches college age.

Static investment options: Select among five multi-fund portfolios with varying risk tolerances and three individual-fund portfolios.

Single Funds All portfolios have a 0.75% ER.


 * Aggressive Growth Portfolio
 * Vanguard Total Stock Market Index (80%)
 * Vanguard Total International Stock Index (20%)


 * Growth Portfolio
 * Vanguard Total Stock Market Index (60%)
 * Vanguard Total International Index (15%)
 * Vanguard Total Bond Index (25%)


 * Moderate Growth Portfolio
 * Vanguard Total Stock Market Index (40%)
 * Vanguard Total International Index (10%)
 * Vanguard Total Bond Index (50%)


 * Conservative Growth Portfolio
 * Vanguard Total Stock Market Index (20%)
 * Vanguard Total International Index (5%)
 * Vanguard Total Bond Index (75%)


 * Income Portfolio
 * Vanguard Total Bond Index (50%)
 * Vanguard Inflation Indexed Bond (25%)
 * Vanguard Prime Money Fund (25%)


 * Stock Index
 * Vanguard Total Stock Market Index (100%)


 * Bond Index
 * Vanguard Total Bond Index (100%)


 * Money Market
 * Vanguard Prime Money Fund (100%)

Expenses: 0.75%; maintenance fee: $20 annually, waived for Colorado and Wyoming residents.


 * Direct link to 529 plan site
 * Plan document

Links

 * Morningstar Overview
 * State Creditor Protections for 529 Plans