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Once the beneficiary is of age, funds can be used for any purpose and these accounts don't have limits on the amount you can contribute, though annual gifts of more than ,000 from a single person (,000 from a married couple) will be subject to federal gift tax of up to 40 percent. The first 0 of plan earnings are tax-free and for beneficiaries under age 18, the next 1 to ,900 are taxed at the child's tax rate, which is generally lower than the tax rate for the account holder.

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We live near each other so the kids spend one week with me and then one week with her. So for dating it would appear that this arrangement could be advantageous. If you’ve read anything I have written about being a father, you already know what it means to me. So some of the rigors of dating that I have encountered have been self-imposed. Right after a divorce, when separated, some time after a death.

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