Can I move assets between ESAs?

Individuals can move assets from one ESA to a new or existing ESA through a transfer or a rollover. But with either type of movement, the assets must benefit the same child or qualified family member. A rollover or a transfer contribution does not affect the annual contribution limit. Individuals must complete rollovers within 60 days of the initial distribution and are limited to one from any of a designated beneficiary’s ESA.