easy · Certified Financial Planner Retirement

Ulrich is considering a 529-to-Roth IRA rollover under the SECURE 2.0 provisions for 2026.

Which condition must be met for the rollover to be valid?

  1. The account must have been maintained for only 5 years.
  2. The 529 account must have been maintained for at least 15 years.
  3. The rollover is only permitted for the original owner of the 529 account.
  4. The annual rollover amount can exceed the IRA contribution limit if the beneficiary is under age 30.

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