MURDER, POLITICS, AND THE END OF THE JAZZ AGE
by Michael Wolraich
...The provision explicitly allows expectant parents to designate a “child in utero” as a beneficiary of a 529 plan.
Parents have long been able to set up 529 accounts for an unborn child, but the provision accomplishes what anti-abortion activists have long sought: It enshrines into federal law the recognition of the unborn.