You cannot roll over the money to a Roth IRA owned by the owner of the 529 plan account, or anybody else - just the beneficiary. Of course, you can change the beneficiary of the 529 plan and then ...

The 529 funds you roll over count toward your IRA annual contribution limit. You can move a maximum of $35,000 from a 529 plan to a Roth IRA during your lifetime. 529 funds must be converted by ...

Internal Revenue Service. "Retirement Plan and IRA Required Minimum Distributions FAQs." Internal Revenue Service. "Rollover to a Roth IRA or a Designated Roth Account." House of Representatives ...

You can also simply use a Roth IRA to pay for college without taking the step of converting the money to a 529 plan. As long as the Roth IRA funds are used for approved expenses, you won’t be ...

The 529 plan must be open for at least 15 years. You cannot convert 529 contributions made within the past five years (or the earnings on those contributions). The 529 funds you roll over count toward ...

The funds from a traditional IRA can be cashed out and moved to a 529 account, but you’ll pay a 10 percent penalty and income taxes on the distribution. Contributions to a Roth IRA, which are ...