(a) Distributions from match accounts will be made directly to the eligible educational institution upon proof of the beneficiary's enrollment and a valid invoice from the institution.
(b) A match account that is linked to a prepaid tuition contract may only be used to pay undergraduate tuition and required fees.
(c) A match account that is linked to a savings trust account can only be used to pay qualified higher education expenses.

Source Note: The provisions of this §7.168 adopted to be effective July 1, 2012, 37 TexReg 4599