![]() “(II) is paid in a direct trustee-to-trustee transfer to a Roth IRA maintained for the benefit of such designated beneficiary. “(I) does not exceed the aggregate amount contributed to the program (and earnings attributable thereto) before the 5-year period ending on the date of the distribution, and “In the case of a distribution from a qualified tuition program of a designated beneficiary which has been maintained for the 15-year period ending on the date of such distribution, subparagraph (A) shall not apply to so much the portion of such distribution which. ![]() “(E) Special rollover to roth iras from long-term qualified tuition programs ![]() (1) subsection (c)(3) is amended by adding at the end the following new subparagraph: 31, 2023, this section is amended as follows: 5316, 5317, provided that, applicable with respect to distributions after Dec.
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