Coordination of 529 and 127

[stayingbusy]

Any insight on how a 529 and 127 plan would coordinate with each other?  Code 529 talks about coordination with ESA and American Opportunity and Lifetime Learning credits, but nothing re: 127 plans. 

[Luke Bailey]

A 127 plan has to be provided by an employer. Has no account, no investments, must be funded by employer. Totally different animal from a 529 or ESA. Has its own set of nondiscrimination-type rules.

[Brian Gilmore]

Agreed, quick overview on 41-49 here if helpful: 2023 Newfront Fringe Benefits for Employers Guide