529 To Roth Ira 2024 Date. For distributions in 2024 and later, act section 126 allows beneficiaries of 529 college savings plans to roll over up to an. If you have a 529 plan, or are considering opening one, you’ll likely be interested in a rule that went into effect on january 1, 2024, as part of the secure 2.0.

In late 2022, the president signed into law a sweeping retirement bill known as secure 2.0, which included a provision allowing qualifying “leftover” funds in. The 529 plan must be open for at least 15.