1. You can move funds about on the same generation with no gift tax issues
1.1 No clue about what the independen tplans say about mobility.
2.At least for now I see the imputed return on PA GSP as outperforming many fund type 529s and if you pay atention to fund the GSP in summer you get about a 6% instant uptick in tuition equivalent--match that with a fund! Hey, I might even roll marginal plans over to a GSP, hey, even a flip of Vanguard to GSP may produce an uptick--and 6% of a 50,000 plan is free if done right......
3. No actually PA allows for state tax deductions up to the FULL total taxable income of both parents or anyone else making contribution, up to $12,000 per plan--so if you had 12 members of the family you could set up 12 plans--perhaps 24 if married and spouse had income.....in short you can pack the whole family tree.
4.I do not see where PA has a recapture of its 3.07% income tax and besides a transfer is not a contribution.
4.1 Somebody else asked essentially if they could recycle older 529s so as to capture the newer PA Income tax benefits--I don't think that is intended---but I didn't read fine print of actual law--sometime PA writes some daffy stuff--but in my book a stretch is ok but a transfer is not a contribution.
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Drew
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