re: START account

I have started withdrawing last couple years when my daughter started college. Pretty simple online transaction within the account. Just select a semester and amount of withdrawal. Check comes in the mail a couple weeks later. I think the only “tricky” part is, for tax purposes, the withdrawal needs to be paid in the same year as the expense was paid. So tuition for the spring semester, if paid for in December, would need to be requested in December. If that makes sense. But I might be wrong about that.