Account owner may contribute up to $70,000 ($140,000 per married couple) per beneficiary in a single year without incurring gift taxes. 3. Money contributed to a 529 plan account is generally considered removed from the owner's estate.
Quick Answer. The net electric charge of the nucleus of an atom is positive due to the presence of charge-carrying particles known as protons. The outer shell of the atom is negatively charged as a result of carrying electrons in a diffuse cloud. Atoms always have a net neutral electric charge.
An Ion makes up the electric charge of an atom. It can be a positively (+) charged atom or a negatively (-) charged atom, depending on the number of protons versus electrons. â¦ On the other hand, an atom is the smallest part of an element composed of electrons, protons, and the nucleus. So, ion-atoms with the same number of protons but a different number of electrons.