without penalty, so I'm not sure that it makes a difference how many accounts you have. But I thought the Utah plans are in a particular child's name.

We started each account when they were born and started contributing a set amount into it per month based on what we thought we could afford. I will admit that it was sort of a "let's just get started now and figure how much we need along the way." Now, years later, we haven't adjusted anything, we've just added new accounts as our kids have been born.

For us, we just wanted to start saving even before we had all the answers.