529 To Roth Ira 2024 Calculator.  — it works like this:  — 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%.

 — starting in 2024, the new provision allows up to a lifetime total of $35,000 to be rolled over from a 529 plan to a roth ira established in the name of the beneficiary. Up to $35,000 (not indexed to inflation) can be rolled over to the.