
What if your child doesn’t end up using all of their 529 college savings?
Thanks to the SECURE 2.0 Act, up to $35,000 per beneficiary can now be rolled tax-free from a 529 into a Roth IRA—if certain requirements are met:
🔸 The 529 must have been open for at least 15 years
🔸 Only contributions (and earnings on those contributions) older than 5 years are eligible
🔸 The beneficiary must have earned income
Annual Roth IRA contribution limits still apply — $7,000 for 2025 and $7,500 for 2026 (higher for those 50+).