Can funds be rolled out of NY's 529 plan (into another state's plan) w/o penalty even if owner is NY taxpayer, on the grounds that owner wanted to be invested in TIAA-CREF, not Vanguard?
The fact that NY has switched program managers for its 529 plan does not impact the state's position that rollovers out of the New York 529 are treated as nonqualified distributions for NY tax purposes.
Joe