hard · Certified Financial Planner Retirement

The Hartwell family is considering a 529-to-Roth IRA rollover in 2026 for their daughter.

Which of the following is a binding constraint that must be satisfied for this rollover to be valid?

  1. The rollover can be made into a Traditional IRA and then converted to a Roth.
  2. The funds can be rolled over regardless of when they were contributed to the 529.
  3. The 529 account must have been maintained for at least 15 years.
  4. The rollover amount is not limited by the annual IRA contribution limit.

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