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URL:  https://boards.fool.com/pub-970-has-a-section-on-qualified-higher-22049769.aspx

Subject:  Re: Roth IRA Earnings & Education Distribution Date:  2/10/2005  7:37 PM
Author:  reallyalldone Number:  44476 of 95273

Pub 970 has a section on qualified higher education expenses in each section :
http://www.irs.gov/publications/p970/index.html including the one on early IRA distributions.

This really isn't rocket science. For all the garbage heaped on the IRA, there is good information in the publications if you take the time to actually read them. I found this by putting "qualified higher education expenses" into the search box at the IRS site.

rad
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