For question 3, I am currently the owner of a Coverdell account for my child. In the past I have rolled over (not sure it was called that) money directly from the Coverdell to a 529 account I own. In that case, the money went directly from the Coverdell to the 529. I have also withdrawn money from a Coverdell and then deposited it into the 529. I believe such a case is a qualified withdrawal, so there were no tax consequences.