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  "authorName": "J.P. Morgan",
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      "text": "Moving extra money to Roth IRAs extends tax benefits beyond college while easing concerns about overfunding 529 accounts.",
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      "text": "Growth of $35,000 rollover from 529 plan to Roth IRA",
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      "kind": "disclaimer",
      "text": "Source: J.P. Morgan Asset Management. Chart assumes $7,500 rollovers at ages 23-26 and $5,000 at age 27, with 6% annual returns...",
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      "text": "How much can be rolled over? $7,500 annual maximum per beneficiary ($8,600 if age 50 or older), $35,000 lifetime maximum per beneficiary.",
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      "text": "When can rollovers occur? 15+ years after 529 account opened, Can't include 529 contributions or investment earnings within five years of rollover.",
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      "text": "Who is eligible? No income limits, Roth IRA must be in same name as 529 beneficiary, Beneficiary's annual job earnings must equal or exceed rollover amount.",
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      "text": "Retirement savings growth: $385,988",
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