Can an account owner change the beneficiary of the 529 to themself (kids are done with college and there is still excess money in 529), and the exercise the Roth conversion feature?  If it is allowable, does it then have to wait another 15 years for the new beneficiary?  The 529 has been in place for more than 15 years at this point.  I can’t find any details in writing about whether this is ok under the new law changes or not.