Any suggestions on moving a 529 plan to another state without resetting the 15 year rule for Roth IRA conversions?

[BostonJ]

There is no mention of this potential risk in a recent article on your website, “Ask an Expert: How Can I Move My Funds From One 529 Plan to Another Without Incurring Taxes” either. Very confusing to allow 529 movement from one state to another without knowing how this affects the 15 year clock. I am also surprised that the plans do not warn about this possibility.

[dcandmc]

I think you are not getting the information you want from the plan administrators or sources like Saving for College because the IRS has not yet spoken on this issue (as far as I know).

[BostonJ]

If the IRS chooses to never address this issue, who is responsible for interpreting this issue? Also, shouldn’t Saving for College recommend not switching State Plans in order to not raise the possibility of resetting the 15 year clock until the IRS weighs in on this?

[dcandmc]

I can't see Saving for College making a recommendation one way or the other on a tax strategy, other than "contact a trusted tax professional."

[BostonJ]

Update from Seward and Kissel website:
“ Individuals will need well-maintained records to establish the date the 529 Account was created and the timing of contributions and earnings, especially if 529 Account administrators have changed during the life of the plan. “
https://www.sewkis.com/publications/new-option-rollover-from-529-account-to-roth-ira/

I assume this implies that the 15 year clock will not be interrupted by a change in administrators. I have not seen this elsewhere. UC