While 529 plans do not have annual contribution limits, gift tax may apply for contributions over a certain amount. The IRS considers contributions to a 529 plan as completed gifts for federal tax purposes. As of 2025, up to $19,000 per donor per beneficiary ($18,000 in 2024) qualifies ...
395 + - This increases throughput when scanning large amounts of data.396 + - Use case: aggregations, large table scans.397 + 398 + ```sql 399 + SET GLOBAL tidb_max_chunk_size = 4096; 400 + ``` 401 + 402 + ### Optimize transaction mode and DML type for different ...