determines that such higher age limitation is appropriate. (2) Use-related restrictions (A) In general No amount may be distributed from an AO account unless the account holder establishes, under rules established by the Executive Director in consultation with the American Opportunity Fund Advisory Board, that such amount shall be used for a qualified expense. (B) Qualified expense For purposes of this subsection— (i) In general The term qualified expense means expenses for any of the following: (I) Education of the account holder at— (aa) an institution of higher education (as defined in section 101 of the Higher Education Act of 1965 ( 20 U.S.C. 1001 ))