Who may open a Pennsylvania 529 GSP account?
Any U.S. citizen or resident alien with a valid Social Security number or taxpayer identification number who is 18 years of age or older with a permanent address that is not a PO Box may open a GSP account. A corporation, non-profit organization or, or trust may also open an account. Either the Account Owner or the Beneficiary needs to be a Pennsylvania resident at the time the account is opened.