West Virginia Smart 529 Select plan

West Virginia 529 Plan:


 * Open to Residents
 * Not open to non-residents (for an open to non-residents, direct-sold West Virginia 529 plan, see West Virginia 529 Plan (SMART 529), managed by DFA).

Program match on contributions: None

State tax deduction or credit for contributions: Contributions to any of West Virginia's 529 plans are fully deductible in computing West Virginia taxable income.

State tax recapture provisions: The principal portion of nonqualified withdrawals from this plan are included in West Virginia taxable income to the extent of prior West Virginia tax deductions. Rollovers apparently are not subject to recapture.

Age-based investment options: No Vanguard funds available

Static investment options: Select among five multi-fund portfolios (Aggressive Growth, Growth, Balanced, Conservative Balanced, and Conservative Bond), the SMART529 Stable Value portfolio and the SMART529 500 Index Fund. Includes a stand alone S&P 500 Index fund.

Expenses: 0.39% - 1.03%


 * Direct link to 529 Plan site
 * Plan document

529 Plan Pages

 * 529 Plans
 * 529 Plans Indexed Options
 * 529 Plan Account Transfers‎
 * 529 Plan Recapture Tax on Rollovers
 * Collegesure 529 Tuition Indexed Programs

Links

 * Morningstar Overview
 * State Creditor Protections for 529 Plans