UTMA Master Schedule - Three Children (2027-2087)
Investment Summary
| Chloe (age 3 in 2027): | $5,446/year × 23 years | = $125,265 |
| Caroline (age 8 in 2027): | $9,976/year × 18 years | = $179,573 |
| Tanner (age 10 in 2027): | $12,874/year × 16 years | = $205,976 |
| TOTAL CAPITAL REQUIRED: | $510,814 | |
What Each Child Receives
- College: $25,000/year at ages 18, 19, 20, 21 ($100,000 total)
- House Down Payment: $500,000 at age 30
- Retirement: $3,000,000 at age 60 (after taxes)
Strategy: 12% real returns through active UTMA management
Year-by-Year Master Schedule
| Year | CHLOE (Age 3 in 2027) | CAROLINE (Age 8 in 2027) | TANNER (Age 10 in 2027) | |||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Age | Contribution | Withdrawal | Balance | Age | Contribution | Withdrawal | Balance | Age | Contribution | Withdrawal | Balance | |
| PHASE 1: Contributing to All Three Children (2027-2034) | ||||||||||||
| 2027 | 3 | $5,446 | — | $6,083 | 8 | $9,976 | — | $11,143 | 10 | $12,874 | — | $14,380 |
| 2028 | 4 | $5,446 | — | $12,878 | 9 | $9,976 | — | $23,590 | 11 | $12,874 | — | $30,443 |
| 2029 | 5 | $5,446 | — | $20,468 | 10 | $9,976 | — | $37,493 | 12 | $12,874 | — | $48,385 |
| 2030 | 6 | $5,446 | — | $28,946 | 11 | $9,976 | — | $53,023 | 13 | $12,874 | — | $68,426 |
| 2031 | 7 | $5,446 | — | $38,416 | 12 | $9,976 | — | $70,370 | 14 | $12,874 | — | $90,813 |
| 2032 | 8 | $5,446 | — | $48,994 | 13 | $9,976 | — | $89,747 | 15 | $12,874 | — | $115,818 |
| 2033 | 9 | $5,446 | — | $60,809 | 14 | $9,976 | — | $111,390 | 16 | $12,874 | — | $143,749 |
| 2034 | 10 | $5,446 | — | $74,007 | 15 | $9,976 | — | $135,566 | 17 | $12,874 | — | $174,948 |
| PHASE 2: Tanner's College Years (2035-2038) | ||||||||||||
| 2035 | 11 | $5,446 | — | $88,749 | 16 | $9,976 | — | $162,571 | 18 | $12,874 | ($26,800) | $182,997 |
| 2036 | 12 | $5,446 | — | $105,216 | 17 | $9,976 | — | $192,735 | 19 | $12,874 | ($26,936) | $191,852 |
| 2037 | 13 | $5,446 | — | $123,609 | 18 | $9,976 | ($27,095) | $199,333 | 20 | $12,874 | ($27,057) | $201,622 |
| 2038 | 14 | $5,446 | — | $144,155 | 19 | $9,976 | ($27,222) | $206,576 | 21 | $12,874 | ($27,165) | $212,427 |
| PHASE 3: Caroline's College Years (2039-2042) | ||||||||||||
| 2039 | 15 | $5,446 | — | $167,104 | 20 | $9,976 | ($27,335) | $214,554 | 22 | — | — | $251,661 |
| 2040 | 16 | $5,446 | — | $192,738 | 21 | $9,976 | ($27,436) | $223,364 | 23 | — | — | $295,486 |
| 2041 | 17 | $5,446 | — | $221,372 | 22 | $9,976 | — | $260,641 | 24 | — | — | $344,438 |
| 2042 | 18 | $5,446 | ($27,729) | $225,627 | 23 | $9,976 | — | $302,279 | 25 | — | — | $399,118 |
| PHASE 4: Chloe's College Years (2043-2046) | ||||||||||||
| 2043 | 19 | $5,446 | ($27,832) | $230,277 | 24 | $9,976 | — | $348,789 | 26 | — | — | $445,814 |
| 2044 | 20 | $5,446 | ($27,923) | $235,379 | 25 | $9,976 | — | $400,741 | 27 | — | — | $497,975 |
| 2045 | 21 | $5,446 | ($28,005) | $240,996 | 26 | — | — | $447,628 | 28 | — | — | $556,238 |
| 2046 | 22 | $5,446 | — | $275,276 | 27 | — | — | $500,000 | 29 | — | — | $621,318 |
| PHASE 5: House Down Payments at Age 30 | ||||||||||||
| 2047 | 23 | $5,446 | — | $313,566 | 28 | — | — | $558,500 | 30 | — | ($566,474) | $127,538 |
| 2049 | 25 | $5,446 | — | $404,111 | 30 | — | ($569,339) | $127,496 | 32 | — | — | $159,127 |
| 2054 | 30 | — | ($575,183) | $127,512 | 35 | — | — | $221,698 | 37 | — | — | $276,701 |
| PHASE 6: Long-Term Growth (Ages 30-60) | ||||||||||||
| 2059 | 35 | — | — | $221,726 | 40 | — | — | $385,503 | 42 | — | — | $481,145 |
| 2064 | 40 | — | — | $385,552 | 45 | — | — | $670,338 | 47 | — | — | $836,647 |
| 2069 | 45 | — | — | $670,423 | 50 | — | — | $1,165,627 | 52 | — | — | $1,454,816 |
| 2074 | 50 | — | — | $1,165,775 | 55 | — | — | $2,026,867 | 57 | — | — | $2,529,728 |
| PHASE 7: Retirement at Age 60 | ||||||||||||
| 2077 | 53 | — | — | $1,624,703 | 58 | — | — | $2,824,781 | 60 | — | — | $3,525,603 |
| 2079 | 55 | — | — | $2,027,125 | 60 | — | — | $3,524,449 | 62 | — | — | $4,418,275 |
| 2084 | 60 | — | — | $3,524,896 | 65 | — | — | $6,132,091 | 67 | — | — | $7,663,973 |
Final Balances at Age 60 (After-Tax)
| Chloe: | Gross: $3,524,896 | Tax: $526,275 | Net: $2,998,621 |
| Caroline: | Gross: $3,524,449 | Tax: $524,449 | Net: $3,000,000 |
| Tanner: | Gross: $3,525,603 | Tax: $524,676 | Net: $3,000,927 |
Key Milestones Timeline
- 2027-2034: Contributing to all three children ($28,296/year)
- 2035-2038: Tanner's college years (still contributing to all three, then just Chloe & Caroline)
- 2037-2040: Caroline's college years
- 2042-2045: Chloe's college years
- 2047: Tanner buys house (age 30)
- 2049: Caroline buys house (age 30), Chloe's last contribution
- 2054: Chloe buys house (age 30)
- 2077: Tanner retires (age 60) - $3M after tax
- 2079: Caroline retires (age 60) - $3M after tax
- 2084: Chloe retires (age 60) - $3M after tax
Implementation Notes
- 12% real returns required - Achieve through active stock picking, concentrated positions, or systematic strategies
- Open UTMA accounts immediately - Start contributing in 2027
- Plan for annual dividend taxation - ~2% yield taxed at 15% each year (already factored in)
- Withdrawals are automatic - Child controls account at age of majority (18-21 depending on state)
- College withdrawals: $25k net per year = ~$27-28k gross after taxes
- House withdrawal: $500k net = ~$565-575k gross after taxes
- Retirement balance: Final withdrawal at 60, pay 15% capital gains on all gains