Thank you for your response.
Before 2014
. Both kids have BrightStart and Vanguard529. Total are four 529 accounts. My wife and I are account holders.
On 2014, we moved from IL to CA.
. Made qualified withdrew 40K from each account - total 160K. We received 4 checks payable to account holders.
. Open ScholarShare and deposited 80K for each kid in 14 days. We are account holders.
After I read all of your rollover topic in the board, I wrote an explanation - "indirect rollovers - distributions from old 529 were deposited to new 529 accounts with different family members as beneficiary in 14 days. Breakdowns of base and earning from old 529 were correctly recorded to the new 529 accounts of different beneficiary". Basically, I switched the breakdown between kids. I understand this sounds like odd but there is no other workaround for my mistake. Thank you.