A better way of looking at the withdrawal of child benefit is as a higher tax rate on a parent with an income of £50,000 or over, compared to those with incomes of less than the threshold. Depending on how many children you have, if you’re over the threshold your marginal tax ra...
which is $6,500 this year. You also can’t roll over more than $35,000 total in the beneficiary’s lifetime. You also can’t roll over contributions or earnings from the past five years.