| (a) Information about the tuition units or match funds
allocated or awarded to an eligible beneficiary by the board or program
entity shall be made available to the participant and, to the extent
possible, shall be included in the periodic statements for participant
accounts.
(b) Match account tuition units may not be redeemed
until the participant authorizes redemption of the participant's tuition
units in writing.
(c) Distributions from a match account will be reported
to the Internal Revenue Service to the extent required by federal
law.
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