Divorce 3years ago, 529 education savings plan awarded to ex wife, tax consequences on transfer?

[maxdanbull]

Tax consequences on transferring 529 education savings plan to ex wife?

[Bsch4477]

Generally, transferring ownership of a 529 plan between spouses as part of a divorce decree doesn't trigger income tax or penalties at the time of transfer.

[Hal_Al]

Q. Are there tax consequences on transferring 529 education savings plan to ex wife?

A. No.

If you were the beneficiary, and she became the new beneficiary, that is just a beneficiary change with no tax consequences, if the new beneficiary is a related person (spouse or ex spouse is). 

If you were the owner, and she became the new owner, that is just an owner change with no tax consequences.