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How is it not? You can remove contributions at anytime from a Roth or withdrawals for educational purposes.
If you’re going back to school full time and not working you cannot contribute to a traditional or Roth, which requires earned income.
Outside of a 529 plan, and if you’ll be working before going back to school, a Roth makes the most sense.
https://www.bankrate.com/loans/student-loans/roth-ira-for-college/
This is not relevant to what I'm asking
I am not looking to pay for education with my 401k. I am wondering if it would be advantageous from a tax perspective to switch my current contributions to a traditional 401k and convert them to Roth when I am in school
Traditional 401k and Roth Ira is best for most people. https://www.gocurrycracker.com/roth-sucks/