Roll unused 529 balance to beneficiary's Roth IRA — up to $35K lifetime, no tax, no penalty.
SECURE 2.0 §126 (effective 2024) permits rolling unused 529 balances to a Roth IRA for the beneficiary, up to $35,000 lifetime. Conditions: 529 must be open 15+ years, contributions/earnings from the last 5 years ineligible, annual rollover capped at Roth contribution limit ($7K), beneficiary must have earned income equal to rollover. Solves the 'over-saved for college' problem — turns excess 529 into a tax-free retirement head start for the child.
Click Generate advisory deep dive for mechanics, IRC citations, a step-by-step execution plan, a worked numeric example on your profile, costs, risks, and this-week actions.
Multiply the $10M §1202 exclusion across multiple trusts.
4% corporate tax + 0% capital gains for bona fide residents.
Stack the $500K primary-home exclusion on top of a 1031 deferral.
Convert Traditional to Roth during sabbaticals or business-loss years.
Capitalize property taxes and interest on undeveloped land.
Deduct now, control forever, employ heirs.
Ordinary loss (not capital loss) on failed small biz — up to $100K.
Buy leveraged real estate inside your IRA — tax-deferred or tax-free.