aw - I believe that the court ruled the funds originally in an UGMA were available to the child after age 18, even though subsequent investments/transfers/etc. transformed the account into an UTMA after the UGMA statute in that state was dropped.
bwilk - I got your point about ESA contributions limited to $2000 per beneficiary. Not sure what might have been misleading.
avilynn - you have reaffirmed what a number of regular posters to this board state from time to time: Your particular circumstances may be quite different from someone else's and the general answers [I] offer to those looking for help may not fit as more information about an individual's financial situation becomes available.
I will continue to try to be helpful to those with questions, but can not offer professional opinions or assistance that will be exactly what somone needs if I am not working with them specifically. You originally indicated in your first post that you were looking for a lawyer to address your question. That may be your best avenue.