I opened a 529 years ago for my child's college. At that time I listed myself as the beneficiary because it was easy and a 529 beneficiary can be readily changed.
Now, with the incoming change to allow a 529 to IRA rollover, I'd like to start contributing to my child's IRA early, but I think I will need to change the 529's beneficiary to do so.
Does the account just need to have been open for 15 years? Or does the account need to have listed the specific person as the beneficiary for 15 years prior to IRA rollover?