Series 50: Rollovers

Rollovers

Besides rolling over the fund from one beneficiary to another, the funds in a 529 plan can also be rolled over from:

• • One kind of 529 plan to another (e.g., college savings plan to prepaid tuition plan)
• • One state’s 529 plan to another state’s 529 plan

Each of these types of rollovers can be conducted without any tax conseq