Simple answer: the Parent.
The treatment of expenses paid with distributions from Sec. 529 plans and Coverdell ESAs for the dependent support test is uncertain because of the dual nature of these college savings vehicles and a lack of IRS guidance. The consensus among tax experts is that it is parental support, because the parent is the owner of the plan. It would be helpful (but not a necessity), to that case, to make distributions to the owner, not the beneficiary or school.
