529 Residual

I have a 529 thats been around for 15 years. I have about $35k left in it and want to roll it over into a Roth. My understanding was that i can only contribute up to the 2024 contribution limits and eventually max out at $35k total. Do i have that right or can i roll the whole thing in one shot to a Roth? Thanks very much.



While the IRS needs to provide guidance on this rollover before most Roth custodians will accept such a rollover, it is clear that the annual rollover will offset the ability to do regular Roth IRA contributions for that year. Therefore, it will take 5 or 6 years to move the 35k maximum from a 529 to a Roth IRA of the 529 beneficiary.

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