A 529-to-Roth-IRA rollover counts toward the beneficiary’s annual Roth IRA contribution limit. For example, if the limit is $7,500 and you roll over $7,500 from a 529 plan, the beneficiary cannot make additional regular contributions to the Roth IRA that year. However, unlike regular Roth IRA contributions, the 529 rollover is not restricted by the beneficiary’s modified adjusted gross income (MAGI) limits, making it a valuable tool for high-earning beneficiaries who might otherwise be phased out of direct Roth contributions.