529 conversion to ROTH

Happy New Year

Can you discuss the new law for 2024 allowing 529 to ROTH conversion. When does the 15 year time table come into effect? Can I contribute to my ROTH as I have always done plus do the $6,500.00 yearly conversion up to $35,000.00?

Second question regarding a small business with less than 10 employees and the new law regarding sick pay. If I have one or two employees and they are allowed to bank hours for future years this can really hurt my small business. With a perfect storm I would have to shut my business down.

Thank you again Mark and Mat for taking the time for us. (small business owners)

Eric