 So if you have owned the 529 for 15 years or longer, you can convert up to $35,000 of that 529 to a Roth IRA for the beneficiary of that 529. So for both my kids, I'm going to make sure that $35,000 of their 529s is going to get converted to their Roth IRA. They can only do it up to the contribution limit every year. So think of it as them making a contribution to their Roth IRA. They have to have earned income in those years.