Two Big Things We Still Don’t Know About 529 Plan to Roth IRA Rollovers

What You Need To Know

• There is still some significant regulatory uncertainty, so caution is warranted.
• The beneficiary executing the rollover must have earned income for the year (or years) in which the rollover is made.
• The biggest questions pertain to the lifetime limit on the total amount of rollovers, and on the timing.