A crosslinking agent that is an ungelled reaction product of (a) an aminoplast resin and (b) a carboxylic acid-containing compound wherein the crosslinking agent is essentially free of reactive carboxylic acid groups and has a glass transition temperature of at least 10.degree. C. is disclosed. Methods for preparing crosslinking agents are also disclosed. Further provided is a curable powder coating composition including a polymer having a glass transition temperature of at least 30.degree. C. containing reactive functional groups and the present crosslinking agent; a multilayer composite coating composition and substrates coated therewith are also disclosed.

 
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