Client's are separating. Husband opened 529 account last year with him as owner, wife as successor owner, kid as beni. Kid's are going to live with mom, so mom wants to become primary owner of 529. Husband is OK with this change. My thinking is that in order to change the owner mom would need to open a new 529, dad would have to distribute the 529 (all taxable, no offsetting expenses) and pay tax. Doesn't seem right. I know with divorces you can exclude from income under a divorce decree on IRA's. Is there a similar provision for 529's?