◆ METHODOLOGY & PLAIN-ENGLISH GUIDE (CLICK DOTTED TERMS FOR DEFINITIONS)
SECURE 2.0 Rules for 529-to-Roth IRA Rollovers
Under IRC § (c)(3)(E), unused 529 funds can roll over tax- and penalty-free to a owned by the named beneficiary up to a $35,000 lifetime cap—provided all statutory conditions are met: (1) the 529 account has been open for at least 15 years; (2) contributions and earnings transferred have been in the account for more than 5 years; and (3) each annual transfer stays within the beneficiary's annual IRS Roth IRA limit ($7,500 in 2026) and taxable earned income.