For almost 25 percent of married beneficiaries and over 40 percent of single beneficiaries, SSA benefits represent more than 90 percent of their total income. (gobankingrates.com)
Beginning January 1, 2018, you can contribute up to $ 15,000 per year ($ 30,000 if married filing jointly) to a single beneficiary without triggering federal gift tax. (investor.vanguard.com)
While more than one ESA can be set up for a single beneficiary, the total maximum contribution per year for any single beneficiary is $ 2,000. (investopedia.com)