Your retired clients, Jessica and Noah, are 79 and 82 years of age. They have been successful accumulating assets based on your advice for many years. They now have more money than they could ever spend, but they are most concerned about large estate tax liabilities when they die. Jessica and Noah would like to fund college education for their 6 grandchildren (currently ages 5-9). Which of the following would you recommend to maximize the amount they can fund for education and get out of their estates quickly?

1) Traditional IRAs

2) Section 529 Plans

3)Coverdell Education Savings Accounts

4) American opportunity Tax Credit

5) Roth IRAs