Funds from a Section $529$ plan may be rolled over into:

A traditional IRA.

An ABLE account.

A health savings account $($HSA$).$

A qualified retirement plan.

Income taxes and penalties on the taxable portion of this distribution may be avoided by:

Using the amount toward qualifying education expenses within the next two calendar years.

Demonstrating that her annual health care costs exceeded the total amount of the distribution.

Contributing the distributed amounts to a tax$-$favored retirement plan, such as an IRA.

Recontributing the distributed amount within $60$ days.