Thank you for your answer. But I am not asking whether I can roll the excess 100 from 529 to a Roth IRA. I am asking whether I can roll the excess 100 from a 529 account to my son to the 529 account opened to myself. Actually, I know I can roll the excess, but I wonder if I have to specify the roll was for 2024 contribution because my brokerage firm said I can't. If I can't, then how IRS knows the roll is for the excess contribution from 2024.
