Do existing IRA compensation requirements apply to the 529 beneficiary when making a 529-to-Roth IRA rollover?

The beneficiary of the Oregon College Savings Plan account/Roth IRA owner, will be held to earned income requirements when performing a 529-to-Roth IRA rollover. The income cap, however, does not apply. The 529 beneficiary/Roth IRA owner is best suited to determine eligibility in consultation with their financial or tax advisor.