Please see the current Washtenaw Community College catalog for up-to-date program requirements Secondary / Post-Secondary Program Alignment Welding HIGH SCHOOL COURSE SEQUENCE 9th Grade 10th Grade 11th Grade 12th Grade English 9 Algebra I World History/Geography Biology World Language Phys Ed/Health English 10 Geometry U.S. History/Geography Physics or Chemistry World Language Visual/Performing/Applied Arts English 11 Algebra II Civics/Economics Welding English 12 Math Credit Science Credit Welding WASHTENAW COMMUNITY COLLEGE Welding Associate in Applied Science Semester 1 Math Elective(s)* 3 WAF 105 Introduction to Welding Processes 2 WAF 111 Oxy-fuel Welding 4 WAF 112 Shielded Metal Arc Welding 4 Semester Total 13 Semester 2 Speech Elective(s) 3 WAF 106 Blueprint Reading for Welders 3 WAF 123 Advanced Oxy-fuel Welding 4 WAF 124 Advanced Shielded Metal Arc Welding 4 Semester Total 14 Semester 3 Arts/Human. Elective(s) 3 Computer Lit. Elective(s) 3 WAF 215 Advanced Gas Tungsten Arc Welding 4 WAF 288 Gas Metal Arc Welding 4 Semester Total 14 Semester 4 WAF 200 Layout Theory Welding 3 WAF 210 Welding Metallurgy 3 Soc. Sci. Elective(s) 3 WAF 226 Specialized Welding Procedures 4 Semester Total 13 Semester 5 Nat. Sci. Elective(s) 4 WAF 227 Basic Fabrication 3 WAF 229 Shape Cutting Operations 3 Writing Elective(s) 3 Semester Total 13 Program Totals 67
General Education Requirements for Azusa Pacific University Requirement Helpful Hints & Comments First-Year Seminar Course must focus on orientation to college academics while maintaining instruction in orientation, transitions, and holistic wellness. Typically, a 3-unit course. Not required for students who transfer in 30+ units. Writing 1: The Art & Craft of Writing Any first-semester composition course. Often titled "Freshman Composition," "College Composition," or "Reading and Composition." Must include basic research skills and a research paper. Writing 2: Genre, Evidence, & Persuasion Courses titled "Critical Thinking," "Advanced Composition," etc., that follow a basic freshman level writing course. These courses involve the use of logic, critical thinking, rhetoric, and advanced composition. In addition, genre-specific writing courses will introduce students to the genres of writing, rhetorical moves, and forms of evidence in a specific discipline. Possible courses include: Writing in the Humanities, Writing in the Social Sciences, Writing in the Arts, Writing in Theology, Writing in Business, Writing in Nursing, etc. Must include a research component. Writing 3: Writing in the Disciplines This category focuses on preparing students to be professionals in a field by being independent thinkers capable of constructing their own knowledge, including producing polished writing products in the genres of writing that students are likely to use in their future professions. Most courses in this category are required for the specific APU major and are therefore not likely to be fulfilled by a student's transfer work. Oral Communication Any Public Speaking or Oral Communication course. Must contain at least 3 individual public speeches. Also, communication courses in Interpersonal, Small Group, Argumentation and Debate, and Intercultural areas are acceptable (however, some majors may require Public Speaking). Cannot be taken as a hybrid course. Personal Wellness Any physical activity course with a cardio component and instruction in fitness principles. This includes individual activities, team sports, dance, yoga/mat exercise courses, and intercollegiate sports. Activities with limited physical activity such as badminton, golf, bowling, etc. will not fulfill the requirement. Quantitative Literacy Any course from the Math department of the transferring school that has a prerequisite of Intermediate Algebra. However, certain majors require College Algebra. Please refer to the APU catalog to determine whether or not your major requires College Algebra. In addition, Statistics and Applied Statistics courses (e.g. "Statistics for Behavioral Sciences") with an Intermediate Algebra prerequisite will meet this requirement. Biblical, Theological, & Philosophical Formation- Philosophy Requirement Must be a broad philosophy course such as Intro to Philosophy, History of Philosophy, philosophy-based Logic, Critical Thinking, and Ethics. All other courses must be evaluated by the Department of Theology & Philosophy for transfer. Humanities- History, Literature, & Fine Arts Requirement Must choose one course from each discipline (3 courses total): History, Literature, and Fine Arts. History courses must be survey courses in world, western, or U.S. history (typically split into two time periods). Literature courses must be broad, surveys of literature that explore the literary genres of fiction, drama, and poetry. Fine Arts courses must be broad, survey courses in Art, Music, Drama, or Theater (sometimes History of Cinema, Drama, or Theater courses) covering approximately 100 years. These must be lecture courses and not studio or applied courses such as drawing, painting, singing, piano, etc. Examples of acceptable courses from these categories include (but not limited to) World Civilizations to 1648, Intro to Literature, Art History, Music Fundamentals, etc. Social Sciences One course from the following disciplines: Sociology, Psychology, Economics, Anthropology, Communication Studies, or Political Science. Examples of courses include (but not limited to) Intro to Sociology, General Psychology, Intro to Criminal Justice, Cultural Anthropology, Mass Media, etc. Natural Sciences One course: lecture and lab component required. Any basic course in the life or physical sciences. Examples of courses include Fundamentals of Biology, General Biology, Fundamentals of Chemistry, General Chemistry, Introduction to Astronomy, Physical Geology/Geography, Fundamentals of Physics, General Physics, Oceanography, Zoology, Marine Biology. Biology and Chemistry labs cannot be taken online. However, certain majors require specific science courses. Please refer to the APU catalog to determine whether or not your major requires specific science courses.
Limitation of Vendor Indemnification and Similar Clauses This is a requirement of the TIPS Contract and is non-negotiable TIPS, a department of Region 8 Education Service Center, a political subdivision, and local government entity of the State of Texas, is prohibited from indemnifying third-parties (pursuant to the Article 3, Section 52 of the Texas Constitution) except as otherwise specifically provided for by law or as ordered by a court of competent jurisdiction. Article 3, Section 52 of the Texas Constitution states that "no debt shall be created by or on behalf of the State … " and the Texas Attorney General has opined that a contractually imposed obligation of indemnity creates a "debt" in the constitutional sense. Tex. Att'y Gen. Op. No. MW-475 (1982). Thus, contract clauses which require TIPS to indemnify Vendor, pay liquidated damages, pay attorney's fees, waive Vendor's liability, or waive any applicable statute of limitations must be deleted or qualified with ''to the extent permitted by the Constitution and Laws of the State of Texas." Does Vendor agree? Yes, I Agree Alternative Dispute Resolution Limitations This is a requirement of the TIPS Contract and is non-negotiable. TIPS, a department of Region 8 Education Service Center, a political subdivision, and local government entity of the State of Texas, does not agree to binding arbitration as a remedy to dispute and no such provision shall be permitted in this Agreement with TIPS. Vendor agrees that any claim arising out of or related to this Agreement, except those specifically and expressly waived or negotiated within this Agreement, may be subject to non-binding mediation at the request of either party to be conducted by a mutually agreed upon mediator as prerequisite to the filing of any lawsuit arising out of or related to this Agreement. Mediation shall be held in either Camp or Titus County, Texas. Agreements reached in mediation will be subject to the approval by the Region 8 ESC's Board of Directors, authorized signature of the Parties if approved by the Board of Directors, and, once approved by the Board of Directors and properly signed, shall thereafter be enforceable as provided by the laws of the State of Texas. Does Vendor agree? Yes, Vendor agrees Does Vendor agree? Yes, Vendor agrees No Waiver of TIPS Immunity This is a requirement of the TIPS Contract and is non-negotiable. Vendor agrees that nothing in this Agreement shall be construed as a waiver of sovereign or government immunity; nor constitute or be construed as a waiver of any of the privileges, rights, defenses, remedies, or immunities available to Region 8 Education Service Center or its TIPS Department. The failure to enforce, or any delay in the enforcement, of any privileges, rights, defenses, remedies, or immunities available to Region 8 Education Service Center or its TIPS Department under this Agreement or under applicable law shall not constitute a waiver of such privileges, rights, defenses, remedies, or immunities or be considered as a basis for estoppel. 5 Does Vendor agree? Yes, Vendor agrees Payment Terms and Funding Out Clause This is a requirement of the TIPS Contract and is non-negotiable. Vendor agrees that TIPS and TIPS Members shall not be liable for interest or late-payment fees on past-due balances at a rate higher than permitted by the laws or regulations of the jurisdiction of the TIPS Member. Funding-Out Clause: Vendor agrees to abide by the applicable laws and regulations, including but not limited to Texas Local Government Code § 271.903, or any other statutory or regulatory limitation of the jurisdiction of any TIPS Member, which requires that contracts approved by TIPS or a TIPS Member are subject to the budgeting and appropriation of currently available funds by the entity or its governing body. 2
Introduction and Statement of Policy The National Institutes of Health (NIH) has established NIH-designated data repositories (e.g., database of Genotypes and Phenotypes (dbGaP), Sequence Read Archive (SRA), NIH Established Trusted Partnerships) for securely storing and sharing controlled-access human data submitted to NIH under the NIH Genomic Data Sharing (GDS)
Suspension of Funding and Project Agency may by written notice to Grantee, temporarily cease funding and require Grantee to stop all, or any part, of the Project dependent upon Grant Funds for a period of up to 180 days after the date of the notice, if Agency has or reasonably projects that it will have insufficient funds from the Funding Source to disburse the full amount of the Grant Funds. Upon receipt of the notice, Grantee must immediately cease all Project activities dependent on Grant Funds, or if that is impossible, must take all necessary steps to minimize the Project activities allocable to Grant Funds. If Agency subsequently projects that it will have sufficient funds, Agency will notify Grantee that it may resume activities. If sufficient funds do not become available, Grantee and Agency will work together to amend this Grant to revise the amount of Grant Funds and Project activities to reflect the available funds. If sufficient funding does not become available or an amendment is not agreed to within a period of 180 days after issuance of the notice, Agency will either (i) cancel or modify its cessation order by a supplemental written notice or (ii) terminate this Grant as permitted by either the termination at Agency’s discretion or for cause provisions of this Grant.
Allocation and use of scarce resources Any procedures for the allocation and use of scarce resources, including frequencies, numbers and rights of way, will be carried out in an objective, timely, transparent and non-discriminatory manner. The current state of allocated frequency bands will be made publicly available, but detailed identification of frequencies allocated for specific government uses is not required.
Payment of Premiums; Substitution of Policy; Loss Reserve; Protection of Lender If Lender required Mortgage Insurance as a condition of making the Loan, Borrower will pay the premiums required to maintain the Mortgage Insurance in effect. If Borrower was required to make separately designated payments toward the premiums for Mortgage Insurance, and (i) the Mortgage Insurance coverage required by Lender ceases for any reason to be available from the mortgage insurer that previously provided such insurance, or (ii) Lender determines in its sole discretion that such mortgage insurer is no longer eligible to provide the Mortgage Insurance coverage required by Lender, Borrower will pay the premiums required to obtain coverage substantially equivalent to the Mortgage Insurance previously in effect, at a cost substantially equivalent to the cost to Borrower of the Mortgage Insurance previously in effect, from an alternate mortgage insurer selected by Xxxxxx. If substantially equivalent Mortgage Insurance coverage is not available, Borrower will continue to pay to Lender the amount of the separately designated payments that were due when the insurance coverage ceased to be in effect. Lender will accept, use, and retain these payments as a non-refundable loss reserve in lieu of Mortgage Insurance. Such loss reserve will be non-refundable, even when the Loan is paid in full, and Lender will not be required to pay Borrower any interest or earnings on such loss reserve. Lender will no longer require loss reserve payments if Mortgage Insurance coverage (in the amount and for the period that Lender requires) provided by an insurer selected by Lender again becomes available, is obtained, and Lender requires separately designated payments toward the premiums for Mortgage Insurance. If Lender required Mortgage Insurance as a condition of making the Loan and Borrower was required to make separately designated payments toward the premiums for Mortgage Insurance, Borrower will pay the premiums required to maintain Mortgage Insurance in effect, or to provide a non-refundable loss reserve, until Lender’s requirement for Mortgage Insurance ends in accordance with any written agreement between Borrower and Lender providing for such termination or until termination is required by Applicable Law. Nothing in this Section 11 affects Borrower’s obligation to pay interest at the Note rate.
GENERAL ADMISSION REQUIREMENTS TO THE INDEPENDENT INSTITUTION Complete a Xxxxx University Undergraduate Application and submit an application fee. The application can be found at xxx.xxxxx.edu. Submit official transcripts from all postsecondary institutions previously attended. The minimum cumulative GPA requirement for transfer applicants is 3.00 unless otherwise specified within the individual degree programs. ADMISSION REQUIREMENTS TO THE MAJOR/PROGRAM OF STUDY: A minimum GPA of 3.0, with fewer than 5 Ws, Ds, and Fs is required for consideration for either nursing track: Traditional Option (2 years) and Accelerated Option (15-months). Both options require that applicants meet the majority of Liberal Arts and prerequisite demands before acceptance into the Nursing program. Applicants for both options must earn a minimum "C" grade in all required science courses: Anatomy, Physiology, Microbiology, and Chemistry, without repeating these courses. Additionally, they must earn a minimum “C” grade in all liberal arts courses. The Accelerated Option is designed for students who have a bachelor’s or higher degree in a field other than nursing. PROGRAM OF STUDY AT THE INDEPENDENT INSTITUTION (Upper Level Course Requirements): A minimum of 48 credits (p. 51 of catalog) (Nursing courses provides 66 credits) Articulated AA to BSN Nursing Program AA General Education Requirements: Credits Words* ENC 1101 English Composition I 3 (8000) ENC 1102 English Composition 2 3 (8000) Oral Communications SPC 1026 Fundamentals of Speech 3 (4000) Humanities ART elective Any ARH, MUL, MUH, THE 3 (2000) HUM elective Any LIT 3 (2000) Behavioral/Social Sciences DEP 2000 Human Growth and Development 3 (2000) SOC Sci Any AMH, POS, ECO, ISS, POS, WOH 3 (2000) Natural Sciences CHM 1033/1033L Chemistry for Health Sciences 3/1 BSC 2085/2085L Human Anat & Phys I 3/1 BSC 2086/2086L Human Anat & Phys II 3/1 MCB 2010/2010L Microbiology 3/2 Mathematics STA 2023 Introduction to Statistics 3 General Education Elective HUN 1201 Therapeutic Nutrition 3 Computer Competency CGS 1060 Introduction to Computers 3 Electives HUM/ART elective Any HUM or ART course 3 PSY 2012 Introduction to Psychology 3 PSY/SOC/ANT Behavioral science elective 3 PHI Philosophy elective 3 REL Theology/Religion elective 3 Total AA credits 62 Xxxxx University General Education Requirements PHI 353 Bio-medical ethics 3 Xxxxx University Nursing requirements 66 Baccalaureate Degree (BSN) Total 131 CURRICULUM PLAN STUDENTS WITHOUT A BACHELORS IN ANOTHER FIELD LIBERAL ARTS COURSES * DESCRIPTIONS S.H. P Human Anatomy + Lab 4 P Human Physiology + Lab 5 P Microbiology + Lab 4 P Biochemistry + Lab 5 I Statistics 3 C,I English Composition 6 C,I Introduction to Psychology 3 C,I Developmental Psychology 3 C,I Psych/Soc/Anthro electives 3 C,I HIS/ECO/GEO/POS elective 3 C,I Humanities (HUM, foreign language, literature) 3 C,I Arts (ART, MUS, XXX, TH, PHO) 3 C,I Humanities OR Arts 3 I Philosophy elective 3 I Theology elective 3 P,I Therapeutic Nutrition 3 C,I Computer elective 3 PHI 353 Biomedical Ethnics – can be taken with Nursing 3 Total prerequisite credits 66 NURSING COURSES NUR 205 Intro to Nursing Science 2 NUR 313 Pathophysiology 4 NUR 319 Foundations of Nursing Care (3,2,1) 6 NUR 323 Health Assessment & Health Promotion (3,1)4 NUR 329 Pharmacology 3 NUR 335 Patient Centered Care: Adult/Elderly Nursing I (3,2)5 NUR 337 Research & Evidence Based Practice 3 NUR 343 Patient Centered Care: Adult/Elderly Nursing II (3,3) 6 NUR 383 Patient Centered Care: Behavioral Health Nursing (3,2) 5 NUR 416 Family Centered Care: Mother/Baby & Women’s Health Nursing (2.5,1.5)4 NUR 418 Family Centered Care: Parent/Child Nursing (2.5, 1.5)4 NUR 422 Community/Public Health Nursing (3,3)6 NUR 426 Health Policy, Advocacy & the Political Process 2 NUR 432 Patient Centered Care: High-Acuity Nursing (3,2)5 NUR 438 Nursing Leadership & Management 3 NUR 456 Professional Role Transition (3,1)4 Total nursing credits towards degree: 66 Legend: *Codes for other means to earn credit P = Proficiency Exams C = CLEP Exams I = Independent Study by Correspondence **May be taken before clinical nursing courses. College of Arts and Sciences NAME OF INSTITUTION: Xxxxx University ACADEMIC YEAR: 2015-2016 PROGRAM OF STUDY (MAJOR): Advertising COLLEGE: Arts and Sciences SCHOOL: N/A DEGREE: Bachelor of Art OPTIONS/TRACKS: International Advertising CONTACT: Xxxxxxx Xxxxxxxx, Ph.D., Chair Department of Communication Xxxxx University 11300 NE Second Avenue Miami, FL 00000 (000) 000-0000 (Phone) (000) 000-0000(Fax) xxxxxxxxx@xxxxx.xxx PROGRAM OF STUDY TO BE TAKEN AT THE STATE/COMMUNITY COLLEGE (Lower Level Course Requirements): Composition – 6 credits required ENC 1101 Composition I ENC 1102 Composition II Humanities– 3 credits SPN1120 Elementary Spanish I FRE 1120 Elementary French I Speech – 3 credits (required) Fine Arts – 3 credits SPC 2600 Public Speaking ARH 1000 Art Appreciation THE 2000 Intro to Drama PGY 2401 Intro to Photography Behavioral Science – 3 credits PSY 2012 Intro to Psychology SYG 2000 Intro to Sociology Humanities or Fine Arts – 3 credits Disciplines: Literature, Foreign Language, Humanities, Art, Dance, Music, Photography, Theatre Social Science – 3 credits POS 2041 American Federal Govt Philosophy – 3 credits PHI 2010 Intro to Philosophy Behavioral OR Social Science – 3 credits Disciplines: Geography, History, Political Science, Criminology, Psychology, Sociology, Anthropology Theology -- 3 credits REL 1210 Intro to Old Testament REL 2300 World Religions Science– 3 credits Disciplines: Biology, Chemistry, Physics Philosophy or Theology – 3 credits Religion, Philosophy Mathematics – 3 credits MAC 1105 College Algebra or higher Computer Science – 3 credits (required) CGS 1060 – Microcomputer Apps. Science or Mathematics – 3 credits GENERAL ADMISSION REQUIREMENTS TO THE INDEPENDENT INSTITUTION: Complete a Xxxxx University Undergraduate Application and submit an application fee. The application can be found at xxx.xxxxx.edu. Submit official transcripts from all postsecondary institutions previously attended. The minimum cumulative GPA requirement for transfer applicants is 2.00 unless otherwise specified within the individual degree programs. All transfers with 60+ credits must choose a major. ADMISSION REQUIREMENTS TO THE MAJOR/PROGRAM OF STUDY: No additional admissions requirements for the advertising major. PROGRAM OF STUDY AT THE INDEPENDENT INSTITUTION Departmental Requirement COM 201 Intro to Communication (3) Advertising Foundations ADV 301 Principles of Advertising COM 390 Principles of Public Relations ADV 484 Public Relations/Advertising Research ADV 362 Advertising Media Planning ADV 401 Advertising Creative Strategy & Execution Advertising Society and Culture ADV 442 Advertising & Social Responsibility ADV 480 International Advertising COM 495 Communication Law Design Co-requisite: 3 credits ART 205 Graphic Design I Marketing Co-requisite: 3 credits MKT 306 Marketing Concepts & Applications CAPSTONE & INTEGRATIVE EXPERIENCE - 6 credits ADV 470 Advertising Campaigns ADV 499 Internship AREA OF INTEREST – 6 credits Creative Focus ART 305 Collateral Design COM 395 Media Publishing in the Digital Age OR Strategic Focus COM 412 Persuasion MKT 385 Consumer Behavior MINOR OR GENERAL ELECTIVES – 21 credits ADDITIONAL GENERAL ELECTIVES –3 credits International Advertising: Specialization in International Advertising requires COM 304 Intercultural Communication. Students who are not proficient in a second language must also add a foreign language. NAME OF INSTITUTION: Xxxxx University ACADEMIC YEAR: 2015-2016 PROGRAM OF STUDY (MAJOR): Art COLLEGE: Arts and Sciences SCHOOL: n/a DEGREE: Bachelor of Art OPTIONS/TRACKS: Art History CONTACT: Xxx Xxxxx Professor, Art History Department of Fine Arts Xxxxx University 11300 NE Second Avenue Miami, FL 00000 (000) 000-0000 (phone) (000) 000-0000 (fax) xxxxxx@xxxxx.xxx PROGRAM OF STUDY TO BE TAKEN AT THE STATE/COMMUNITY COLLEGE (Lower Level Course Requirements): Composition – 6 credits required ENC 1101 Composition I ENC 1102 Composition II Speech – 3 credits (required) SPC 2600 Public Speaking Fine Arts (required) ARH 1000 Art Appreciation ART 1202 2D Design ART 2050 Art History I ART 2051 Art History II Behavioral Science – 3 credits PSY 2012 Intro to Psychology SYG 2000 Intro to Sociology Social Science – 3 credits POS 2041 American Federal Govt Behavioral OR Social Science – 3 credits Disciplines: Geography, History, Political Science, Criminology, Psychology, Sociology, Anthropology Art History Electives – 6 credits PHO 2401 Intro to Photography/ PGY 2801 Digital Photography AND/OR ARH, ART, PHO, PGY prefixes Humanities: -3 credits Disciplines: Literature, Foreign Language, Humanities Philosophy – 3 credits PHI 2010 Intro to Philosophy Science– 3 credits Disciplines: Biology, Chemistry, Physics Mathematics – 3 credits MAC 1105 College Algebra or higher Science or Mathematics – 3 credits Theology -- 3 credits REL 1210 Intro to Old Testament REL 2300 World Religions Philosophy or Theology – 3 credits Religion, Philosophy
BUY AMERICA REQUIREMENT (Applies only to Federally Funded Highway and Transit Projects) With respect to products purchased by Customer for use in federally funded highway projects, Contractor shall comply with all federal procurement laws and regulations with respect to such projects, including the Buy American provisions set forth in 23 U.S.C. Section 313, 23 C.F.R. Section 635.410, as amended, and the Steel and Iron Preference provisions of Texas Transportation Code Section 223.045, to the extent applicable. Contractor agrees to provide all certifications required by Customer regarding such programs. With respect to products purchased by Customer for use in federally funded transit projects, Contractor shall comply with all federal procurement laws and regulations with respect to such projects, including the Buy American provisions set forth in 49 U.S.C. Section 5323(j)(1), 49 C.F.R. Sections 661.6 or 661.12, to the extent applicable. Contractor agrees to provide all certifications required by Customer regarding such programs.
How Are Distributions from a Xxxxxxxxx Education Savings Account Taxed For Federal Income Tax Purposes? Amounts distributed are generally excludable from gross income if they do not exceed the beneficiary’s “qualified higher education expenses” for the year or are rolled over to another Xxxxxxxxx Education Savings Account according to the requirements of Section (4). “Qualified higher education expenses” generally include the cost of tuition, fees, books, supplies, and equipment for enrollment at (i) accredited post-secondary educational institutions offering credit toward a bachelor’s degree, an associate’s degree, a graduate-level or professional degree or another recognized post-secondary credential and (ii) certain vocational schools. In addition, room and board may be covered if the beneficiary is at least a “half-time” student. This amount may be reduced or eliminated by certain scholarships, qualified state tuition programs, HOPE, Lifetime Learning tax credits, proceeds of certain savings bonds, and other amounts paid on the beneficiary’s behalf as well as by any other deductions or credits taken for the same expenses. The definition of “qualified education expenses” includes expenses more frequently and directly related to elementary and secondary school education, including the purchase of computer technology or equipment or Internet access and related services. To the extent payments during the year exceed such amounts, they are partially taxable and partially non-taxable similar to payments received from an annuity. Any taxable portion of a distribution is generally subject to a 10% penalty tax in addition to income tax unless the distribution is (i) due to the death or disability of the beneficiary, (ii) made on account of a scholarship received by the beneficiary, or (iii) is made in a year in which the beneficiary elects the HOPE or Lifetime Learning credit and waives the exclusion from income of the Xxxxxxxxx Education Savings Account distribution. You may be allowed to take both the HOPE or Lifetime Learning credits while simultaneously taking distributions from Xxxxxxxxx Education Savings Accounts. However, you cannot claim a credit for the same educational expenses paid for through Xxxxxxxxx Education Savings Account distributions. To the extent a distribution is taxable, capital gains treatment does not apply to amounts distributed from the account. Similarly, the special five- and ten-year averaging rules for lump-sum distributions do not apply to distributions from a Xxxxxxxxx Education Savings Account. The taxable portion of any distribution is taxed as ordinary income. The IRS does not require withholding on distributions from Xxxxxxxxx Education Savings Accounts.
