My mom started a 529 account for my daughter several years ago. She is finishing her senior year and we waited to pull funds from this account until it would not affect her FAFSA filing (second semester, junior year). When we did this, we paid it direct to the school, so the 1099-Q comes to my daughter as beneficiary. Her last semester, she will do part of her student teaching in Ireland, and will have room & board expenses for a home stay family. My question: can the account be transferred from my mom to my daughter without taxes/penalties (generation skipping?), so she can manage this herself? Might be better to pay the family and just reimburse herself from her own account (1099-Q to her) versus being reimbursed by my mom pulling funds and writing my daughter a check (1099-Q to my mom, I believe). My mom wants her to have any excess funds in the account, to help fund future masters-level classes, so this will be transferred at some point regardless. Thanks for any thoughts/advice!