The term unborn child. If parents want to save for their childrens future expenses can they open five to nine accounts in their own name and then transfer the account to their child once their child is born . Yes, you can. Hu i have done research and found the only place the appear as itchild is in laws relating to crime in emergency medical procedures for pregnant women. So does the term unborn child apparently where in the tax code . Not presently a new Internal Revenue tax code will stop so what happens if a woman has openness in the name of her unborn child and she subsequently ms. Carries. Would she be required to submit notice to the irs . Would she be committing fraud if the child was no longer in uterus in a stage of development in the womb . Moment. Step back a under present law, 529 laws are creatures of the state and governed by how the state has subject the plan to federal overlay. Under present law, if there is a death, the treatment of a plan where a beneficiary has died
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