Child benefit will be clawed back as follows: For every £100 earned over the £50,000 threshold, 1% of the benefit will be taken back. You’ll still receive the benefit (unless you opt-out, though you should probablyalways claim it). But it will later be clawed back via a new ...
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.