State Education

[bekzm]

If your state has a college savings plan for your child and you deduct it only on your states but then you roll it over into your daughters IRA who is 11, will it be taxed? The client moved to another state. Took the distribution - got a 1099-Q for it and transfered it to the state she moved into. That is marked trustee to trustee - box 4 and is the designated beneficiary. Then the state she is living in - she took that distribution which is from her former state - and got a 1099-Q for that but she rolled it over to her daughters IRA and box 4 is not marked trustee to trustee.
So is this not taxed cause it is a retirement plan or what?
Has anyone dealt with these state education saving plans then rolled it into an IRA? Is that legal and not taxed?

Thanks

[Burke]

It is my understanding that you can transfer it into a 529 college savings plan for a younger sibling, but an IRA? An eleven-year-old has an IRA? I am not sure that "rollover" can be done.