529 to Roth

Regarding the 15-year holding rule, is that affected if the owner changes (due to death) or is it just how long the assets are in the 529? Does transferring from one 529 to another 529 affect anything? Does changing the beneficiary start the 15 years over?



To date, the IRS has not released guidance that answers any of these questions, and there are others as well.

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