529 Conversion To Roth Ira 2025 Rules. Starting in 2025, you can roll unused 529 assets—up to a lifetime limit of $35,000—into the account beneficiary's roth ira, without incurring the usual 10% penalty for nonqualified. The 529 plan must be under the beneficiary’s name for a minimum of 15 years.
Any rollover is subject to annual roth ira. 10 reasons to save for retirement in a roth ira.