Point of order here that was overlooked in the previous response.
so he will have money for an emergency fund, a Roth IRA
That money can not be included when figuring maximum contribution allowed for ROTH contributions. Contributions to a retirement account, be it ROTH or Traditional IRA, are based on "EARNED" income. Since the 529 distribution is not earned income, it can't be included when figuring the maximum allowed contribution to a ROTH or other retirement plan. Just be aware of this.
