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Personal Investments • 529 to Roth/12-Month Rule

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I’ve searched and haven’t found an answer to this particular scenario:

Trying to figure out how the 12-month rule applies to the 529 to Roth with a Coverdell ESA in the mix.

My 2 kids both have a 529 plan and Coverdell ESA. Child 1 is about done with college and no longer needing the money. In January 2024 we “rolled over” the remaining full amount of child 1 Coverdell ESA to child 2 Coverdell ESA. Child 2 still has a couple years in college and will use the remaining funds in this account. In the phone conversations during the rollover, they specified it was a rollover and not just changing the beneficiary.

We now want to rollover 529 plan funds for this year 2024 from child 1 into their Roth Ira to start emptying out that account (they meet all the requirements to do this). Will this 529/Roth rollover impact the 12-month rule for the Coverdell ESA rollover we did this year for them? Is the 12-month rule separate for 529 plans and Coverdell ESAs or are they considered the same type of education savings accounts? Does the 12-month rule apply to Child 1 for rolling over money or child 2 for receiving it in their account, or both?

Thank you for advice on this.

Statistics: Posted by boglefan_OR — Mon Jun 10, 2024 2:10 pm — Replies 2 — Views 255



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