this is an interesting article to read. The provisions attempt to limit using the rollover you are attempting to accomplish as a financial planning tool.
Idea: why go through all the machinations and wait 15 years to get money into HIS Roth IRA. Just give money to your son now with the purpose of funding his Roth IRA. then there is no need to deal with a 529 plan.
https://fredreish.com/the-secure-act-2-0-the-most-impactful-provisions-10/#:~:text=Beneficiaries%20o....
