hard · Certified Financial Planner Risk Management

The Priest family has a 529 account that has been open for 16 years. They want to roll over the remaining balance to a Roth IRA for their son in 2026. The son has not made any other IRA contributions this year and has earned income of $15,000.

What is the maximum amount they can roll over from the 529 to the Roth IRA this year?

  1. $0, because contributions made within the last 15 years are ineligible.
  2. $35,000
  3. $7,500
  4. $6,500

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