Annual limits. Your rollover can't exceed the annual Roth contribution limit, which in 2023 is $6,500. So, if you wanted to roll over the entire $35,000 lifetime limit amount, you would have to do so over six years under the current contribution limits.
這不是可以多放$35k Roth。從529轉了，孩子同年就不能再contribute to Roth。同年孩子還要有 earned income。
唯一好處，就是孩子59.5歲後，529的錢變Roth，可以隨便花了。
