As a variation on theme, I'm looking to do an indirect rollover from a 529 to an ABLE account. I am the owner of the 529 while my child is the beneficiary. Under ABLE, I understand that the owner and the beneficiary must be the same person. It it therefore necessary for the withdrawal from the 529 be made in my child's name? If not, and considering that the rollover itself will be a non-taxable event, are there any tax implications or other good reasons to doing it in either my name or my child's name?
