529 plan to Roth IRA — the rule most high-income earners are missing. A client was terrified of overfunding his child's 529. - What if she gets a scholarship? - What if she doesn't go to college? But the rules have changed. Excess 529 funds can now roll into a Roth IRA — up to $35,000, tax free. He frontloaded five years of annual exclusion gifts into that 529 on day one. Moved a chunk out of his taxable estate. Kept full control. A 529 isn't a trap anymore. It's an estate planning tool disguised as an education account. Drop 529 in the comments for the full breakdown. #529toRothIRA #WealthTransfer #TaxFreeGrowth #EstatePlanning #GetUpleveled SF0794