Rolling over the ESA.......

[fruitbowlk]

Since the ESA must be fully withdrawn by the time the beneficiary reaches age 30. If it is not, the remaining amount will be paid out within 30 days subject to tax on the earnings and the additional 10% penalty tax. I wonder if you could roll it or to a roth/trad ira with receiving the additional 10% penalty?

[MonkeyMama]

No - you can not roll ESAs into retirement accounts.

You can roll them into 529 plans. From there you can change the beneficiary, say to a another relative or child.

[fruitbowlk]

it would be nice if you could.