529 Plan Limits 2024 Irs. If the contribution is below a certain limit each year, you won’t have to notify the. For distributions in 2024 and later, act section 126 allows beneficiaries of 529 college savings plans to roll over up to an.

Each state sets 529 plan contribution limits, which range from $235,000 to $575,000. Although the lifetime limit for transferring funds from a 529 plan to a roth ira is set at $35,000, the annual limits are significantly lower based on the roth ira.