The Secure Act 2.0 made it possible to roll over unused 529 plan assets to a Roth IRA.
Effective 2024
529 plan must be at least 15 years old
Lifetime rollover limit $35,000
Roth must be in name of plan beneficiary
last five year contributions not eligible
Contribution limits are aggregated
Trustee to trustee transfer required
Beneficiary income limitations do not apply
Have fun with this tax planning opportunity!