529

jad56061 — Wed, 11 Feb 2026 09:52:35 GMT

I am the account holder and beneficiary of my 529. Can I use the 529 to rollover funds to my roth ira when I hit 15 years if I don't end going to grad school or have kids?

Re: 529

TeriH — Wed, 26 Jun 2024 18:45:50 GMT

Great question!

And I actually did this yesterday, and it worked.

The SECURE 2.0 Act of 2022 allows 529 account holders to roll over up to $35,000 into a Roth IRA without penalty or taxes, starting in 2024. However, there are some restrictions, including:

The 529 account must have been open for at least 15 years
The Roth IRA must be in the same name as the 529 account's beneficiary
Contributions and earnings made in the last five years cannot be rolled over
The beneficiary's earned income must be at least equal to the rollover amount
The annual rollover is limited to the amount that can be contributed to an IRA in that year
The annual amount eligible for rollover is reduced by any traditional or Roth IRA contributions made for that tax year

my 529 plan stated, at present, it was unclear if the 15 year clock resets if you change beneficiaries/ account holder. But, for , it worked for me.

topic 529 in Retirement tax questions

529

Re: 529