Starting in 2024, it will be possible to roll the funds in a 529 plan into a Roth IRA. The Secure Act 2.0 made it possible to convert a 529 to a Roth IRA.Designated beneficiaries of 529 plans can convert a total of $35,000 over their lifetime to a Roth IRA from a 529 plan. There are some rules for taking this step, including the 529 plan being open for at least 15 years before a conversion takes place. In addition, conversions must not exceed annual Roth IRA contribution limits set by the IRS.