It's graduation season! What if you didn't end up needing all your college savings for college? Maybe you got scholarships, went to a free school overseas, or decided not to pursue higher education after all and now you're wondering what do with the funds leftover in your 529 plan. Starting in 2024, the SECURE Act 2.0 passed last year allows you to convert some of the funds in your 529 tuition plan to a Roth Individual Retirement Account, so you can jump start your retirement savings.  There are some limitations however; the funds must have been in the account for at least five years, the transfer must be directly from the 529 plan to the Roth, the annual limit for Roth contributions applies (which is $6,500 for 2023), and the lifetime maximum is $35,000. Contact your CPA if you have questions about this strategy.