What are the requirements to roll my 529 account funds into a Roth IRA?

529 account owners can roll over funds from their plan into a Roth IRA for their plan beneficiary. Account owners who've had their plan for at least 15 years can roll over up to $35,000, subject to the Roth IRA $6,500 annual contribution limit. Any 529 contributions made within the last five years of the rollover initiation date are ineligible. The Roth IRA must be in the same name as the 529 plan beneficiary.