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    Liquidating utma

    These plans are sponsored by the state to help families fund future college costs with tax benefits granted by Section 529 of the IRS Code. We pay full in-state or in-district undergraduate tuition and mandatory fees at any Illinois public university or community college in your plan.

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    If the purchaser dies without a will or if the successor purchaser dies before the purchaser’s death, the executor of the purchaser’s estate will be entitled to name a new purchaser or request a refund on behalf of the estate.

    The person that created the account may be considered the custodian but has no legal say in how the child uses the funds.

    When the account was created, you appropriately placed the child’s Social Security number on the account.

    It employs and provides direction to an Executive Director who is responsible for overseeing and implementing the Commission’s day-to-day operations.

    The Program has been designed to comply with the requirements relating to qualified tuition programs under Section 529 of the Internal Revenue Code of 1986 and Illinois law.

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