Late last year, President Joe Biden signed into law a $1.7 trillion federal spending bill that included a provision to allow families to roll over funds from their Section 529 college savings plans to Roth individual retirement accounts — free of tax — starting in 2024.Although the amendment comes with limitations, divorcing couples who own Section 529 accounts for their children’s education should make sure to address the post-divorce treatment of these accounts when finalizing any settlement addressing …