Annual limits. Your rollover can't exceed the annual Roth contribution limit, which in 2023 is $6,500. So, if you wanted to roll over the entire $35,000 lifetime limit amount, you would have to do so over six years under the current contribution limits.
这不是可以多放$35k Roth。从529转了，孩子同年就不能再contribute to Roth。同年孩子还要有 earned income。
唯一好处，就是孩子59.5岁后，529的钱变Roth，可以随便花了。
