529 Plan To Roth Ira 2024 Form. Beginning in 2024, 529 account owners can roll over up to $35,000 of unused 529 funds to a roth ira for the beneficiary of the 529 plan — without incurring the 10%. Has your account been open for at.

However, each prepaid 529 plan has unique rules that may prevent rolling. In december 2022, congress passed the secure 2.0 act.