Higher education expenses definition

Higher education expenses means expenses that meet the definition of "qualified higher education expenses" under section 529 of the Internal Revenue Code.
Higher education expenses means the cost of attendance at an
Higher education expenses includes: a. Tuition and fees charged by a public or private institution of higher education; and b. Costs incurred in connection with attending a public or private institution of education for room, board, books, supplies, transportation, and miscellaneous personal expenses.