Secure 2.0 – 529 to Roth IRA transfer

I understand that under Secure 2.0 a 529 must be established for at least 15 years before a 529 transfer to a Roth IRA can occur.

Question: Assuming no beneficiary change, will the 15-year clock reset if a 529 account is rolled over from one state qualified plan to another state?



Due to lack of IRS guidance on several issues relative to these transfers, there is no clear answer at this time.



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