529 savings accounts, Coverdell ESAs, Rotha IRAs, and Traditional IRAs are all subject to AML rules and regulations. UGMA/UTMAs are trust accounts, but are typically set up with a bank or brokerage, which would therefore be subject to AML.
I can tell you from my days at Ascensus College Savings that AML is taken very seriously by 529 providers.
Brian Boswell VP, Research & Development
This information does not constitute tax advice and is provided for informational purposes only. Please consult your tax advisor, financial advisor, local taxing authority, and/or plan provider or sponsor for more information.