Q. Does the beneficiary report the 529 to Roth IRA transfer or the account owner report the transfer?
A. Only the beneficiary.
Q. The other one is address to me, the account owner, with my SSN, and box 6 of the form is checked (meaning the recipient is NOT the designated beneficiary).
A. That's not right. Ask Fidelity for an explanation. If the 529 beneficiary is different from the 529 owner, the Roth IRA must be in the beneficiary’s name.
