Q. Does the beneficiary of 529 plan have to graduate from high school before withdrawing funds from 529 plan?
A. No. But, it depends on what the certificate is for. The certificate school must be an "eligible institution", "post secondary" and have policy of granting college (or other post secondary) credit for that course, if the student ever enrolls there. In other words, it is a requirement that the course be a college credit course, even if the student isn't currently a college student. It’s not that the student is post-secondary, it’s that the course is post secondary.
Generally, 529 plans can only be used to pay tuition for K-12 (secondary) students (no books or other expenses). So, if the certificate cost qualifies as High school tuition, a 529 distribution would qualify under that rule (if it doesn't meet the post secondary rule).
