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TREAS/IRS RIN: 1545-BR02 Publication ID: Spring 2025 
Title: Rollovers from Qualified Tuition Programs Under Section 529 to ROTH IRAs 
Abstract:

Guidance under section 529, as amended by the SECURE 2.0 Act, allowing a special rollover from a long-term qualified tuition program to a ROTH IRA.

 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Proposed Rule Stage 
Major: No  Unfunded Mandates: No 
EO 14192 Designation: Other 
CFR Citation: 26 CFR 1   
Legal Authority: 26 U.S.C. 529    26 U.S.C. 7805   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  05/00/2026 
Additional Information: REG-120447-23 (NPRM) Drafting attorney: Peter Holiat (202) 317-3822 Reviewing attorney: Michael Gruccio (202) 317-3373 Treasury attorney: Catherine Hughes (202) 622-9407 CC: EEE
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Small Entities Affected: No  Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Peter A. Holiat
Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 4026,
Washington, DC 20224
Phone:202 317-3822
Fax:855 604-6083
Email: peter.a.holiat@irscounsel.treas.gov