Chapter 3 - Education Savings Account
- Section VI-301 - Education Savings Accounts
- Section VI-303 - Account Owner Classifications
- Section VI-305 - Deposits to Education Savings Accounts
- Section VI-307 - Allocation of Earnings Enhancements (EEs)
- Section VI-309 - Disbursement of Account Funds for Payment of Qualified Higher Education Expenses of a Beneficiary
- Section VI-311 - Termination, Refund, and Rollovers of an Education Savings Account
- Section VI-313 - Substitution, Assignment, and Transfer
- Section VI-315 - Miscellaneous Provisions