529 plan recapture tax on rollovers

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529 plan recapture tax on rollovers comprises a list of states currently giving tax deductions on 529 plan contributions and imposing a recapture tax on rollovers of in-state 529 plans to an out of state plan.

See the highlighted plan Wiki pages for details and links to more information.[note 1]

States with Recapture Tax on Rollovers
State Recapture Tax on Rollovers Index Manager
Alabama Yes Vanguard
Arkansas Yes Vanguard
Colorado Yes Vanguard
District of Columbia [note 2] Yes State Street
Georgia Yes TIAA-CREF
Idaho Yes Vanguard
Illinois Yes Vanguard
Indiana Yes Vanguard
Iowa Yes Vanguard
Montana Yes Vanguard, DFA
Nebraska Yes Vanguard
New Mexico Yes Vanguard, Dreyfus
New York Yes Vanguard
Ohio Yes Vanguard
Oklahoma Yes [note 3] TIAA-CREF
Rhode Island Yes Vanguard
Utah Yes Vanguard
Virginia Yes Vanguard

Notes

  1. Current information gathered from State tax treatment of rollovers, Saving for College, viewed October 27, 2017.
  2. The District of Columbia offers only one stock index portfolio.
  3. Oklahoma allows rollovers to out-of-state 529 plans without recapture if the funds are held in the Oklahoma plan for over 1 year according to the Oklahoma Tax Commission faq.