Review of Reviews: “Dynasty 529 Plans and Structural Inequality,” 61 Washburn Law Journal 497 (2022)Review of Reviews: “Dynasty 529 Plans and Structural Inequality,” 61 Washburn Law Journal 497 (2022)

Dynasty 529 Plans and Structural Inequality” by Professor Victoria J. Haneman is a well-written and concise article that offers both a synopsis of the mechanics of Internal Revenue Code Section 529 plans (529 plans) as well as the author’s thoughts on how those mechanics fit into the broader topic of structural inequity. Further, although the author points out that the article is “more a thought piece than a polemic,” she makes clear where she stands on the question of whether the rules governing 529 plans are structured in such a way that the tax benefits are equally available to individuals of all socioeconomic strata.

The article begins with an overview of 529 plans, pointing out some of their benefits as compared to other strategies t...