The folks at Morningstar have taken a stab at quantifying and ranking the upfront tax breaks available at the state level for contributions to §529 college savings plans.  The results are based on a hypothetical couple earning $100,000 with two children each receiving a $2,500 contribution over the course of a year.  As such the couple’s total §529 contributions for the year are $5,000.

While an interesting exercise the available upfront tax breaks, if any, are but one piece of a larger puzzle.  Additional factors when choosing a §529 plan include, but are not limited to, operating costs, quality and diversity of investment options, child’s age, parent’s current and projected future income, contributions from other family members, estate planning, etc.