What we don't know yet
These are the 530A questions no primary source has settled. Rather than guess, the calculator keeps each one behind a flag — off until it can cite a source. Last reviewed .
529 rollover at 18 · unverified — treated as not permitted / estimated
Statute only specifies Traditional-IRA treatment at 18 (Roth conversion taxable). UI must show 529 as "not currently permitted".
When it should resolve: Would require an amendment or explicit guidance; none found in the statute.
Exact early-withdrawal penalty · unverified — treated as not permitted / estimated
Assumed 10% IRA-style; exact 530A figure pending IRS/Treasury confirmation.
When it should resolve: Expected in IRS/Treasury guidance implementing §530A.
"Qualified class" for charity/government contributions · unverified — treated as not permitted / estimated
Pending March 2026 proposed regulations; show general note only.
When it should resolve: Expected in the Treasury regulations (originally anticipated March 2026, still pending as of our last review).
Cap-indexing mechanics after 2027 · unverified — treated as not permitted / estimated
Cap is indexed after 2027 but the mechanics (rounding, reference index) are unconfirmed; model uses the flat cap plus a labeled estimate.
When it should resolve: Expected alongside the first indexed cap announcement.