R6-5-3305. Contributions

1. Any person may make contributions to an Account, subject to the limitations imposed by federal law. 2. Except in the case of program-to-program transfers, contributions may be made in cash or a similar cash equivalent. 3. Annual contributions to an Account from all sources, except contributions received in program-to-program transfers, are limited to the per-beneficiary amount excluded from the federal gift tax under federal law. 4. Excess contributions and excess aggregate contribution shall be returned to contributors.