529 To Roth Ira 2024 Rules. The maximum amount that can be rolled over into a roth ira from a 529 plan is $35,000 per beneficiary, per account. Up to $35,000 (not indexed to inflation) can be rolled over to the.

Under the new law, beginning in 2024, you can withdraw funds from an existing 529 plan and roll them into a roth ira. Families may be able to roll over money from a 529 plan to a roth ira owned by the beneficiary of the 529 plan.