I'm completely lost on how to find an answer for this one. I've been looking, but I'm at the just ask everyone stage.

What are the citizenship requirements for opening a 529 plan? It seems that even if the beneficiary is a US citizen, a relative outside the US cannot open an account for them without a SS#.

Has anyone encoutered this? Has anyone found a work-around?

The IRS has provisions for individual who are unable to obtain a SS#. Such individuals may file for individual tax ID numbers (ITINs).

This URL provides information on how to obtain an ITIN and it’s purpose.

http://www.irs.gov/efile/display/0,,i1%3D5...3D13288,00.html