娃0-teen：没有earned income，存不了roth，可以存529， 放父母ROTH里是一样的。
娃 teen-大学：打份工，收入低，可以直接存roth ira + 529 直接存roth ira ，无需存529
娃大学毕业后：工资高直接存不了roth IRA了，可以通过529转roth， 可以Backdoor to ROTH. 通过529转roth 有限制：
Yes, 529 account owners can roll over up to $35,000 of unused funds to a Roth IRA for the beneficiary of the 529 plan, starting in 2024. This rollover is tax- and penalty-free, and doesn't create additional taxable income.
To roll over a 529 plan to a Roth IRA, you must meet the following requirements:
- The 529 plan must be in the beneficiary's name for at least 15 years
- The beneficiary must be the same person as the owner of the Roth IRA
- The rollover amount must be within the annual Roth IRA contribution limits
- The rollover must be direct, meaning the 529 company will make a check payable to the Roth IRA
- The beneficiary must have earned income equal to at least the amount transferred in any year
- Contributions made to the 529 plan in the last five years cannot be transferred
根本不值花时间搞这个！
啊哈哈哈。。。。。。。。。。。。。。。。。
