对，好像不可以，帮你网上搜了

来源: 于 2025-12-23 16:34:11 [旧帖] [给我悄悄话] 本文已被阅读：次
  • Rollover to a Roth IRA: Under the SECURE 2.0 Act, you can roll over unused 529 funds into the beneficiary's Roth IRA, subject to certain conditions:
    • The 529 account must have been open for at least 15 years.
    • Funds contributed within the last five years (and their earnings) are ineligible.
    • The annual rollover is limited to the yearly Roth IRA contribution limit (e.g., $7,000 for 2025).
    • There is a lifetime maximum rollover limit of $35,000 per beneficiary.
    • The beneficiary must have earned income at least equal to the rollover amount in the year of the transfer.
    •