529 Roth Rollovers and Roth Contributions

Is a 529 beneficiary allowed to rollover $6k from 529 into the roth in 2024 as well as make a 2024 roth ira contribution or does the rollover “count as or eliminate the contribution.”



The latter. The rollover replaces the amount that could otherwise be contributed to a TIRA or Roth IRA. Note that the IRS has not yet released proposed Regs for this provision of Secure 2.0.

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