account for purposes of subsection (b)(6). (ii) Transfers from qualified tuition program Amounts contributed to a qualified tuition program (other than to a 401Kids Account Program which is part of such qualified tuition program) may be transferred to a 401Kids Savings Account established under a 401Kids Account Program on behalf of the designated beneficiary, subject to the limitation of subparagraph (B). For purposes of such limitation, any such transfer in a taxable year shall be aggregated with any other contributions to such 401Kids Account program (other than contributions made under section 3(b)(4) or 3(b)(5) of the 401Kids Savings Account Act of 2024 ). (F) Amounts contributed after age 18 Any contribution by any person to a 401Kids Savings Account after the date the individual on whose behalf the account is established attains age 18 shall be treated for purposes of section 408A(c)(2) as a contribution to a Roth IRA maintained for the benefit of the individual, and no such contribution shall be accepted to the extent such contribution, when aggregated with all contributions for the taxable year to all Roth IRAs maintained for the benefit of the individual, exceeds the limitation of section 408A(c)(2). (4) Distributions (A) In general Amounts in a 401Kids Savings Account under a 401Kids Account Program— (i) if such amounts are held in a collective account owned by the State, may be rolled over into a linked account under the program which accepts contributions by persons other than the State, or merged with such an account previously established, after the date the individual on whose behalf the account was established attains age 18 (or earlier as permitted by the State program), and (ii) after the date the individual on whose behalf the account was established attains age 18, may be— (I) distributed to such individual in cash, (II) transferred directly to an eligible educational institution, mortgagee, lender, or guarantor with respect to an expense described in subparagraph (E)(i), or (III)