; and (D) reserve matching funds for participating students in accordance with paragraph (2). (2) Matching funds (A) In general Upon a participating student or student's family depositing $100 into a postsecondary education match savings account for the appropriate academic year, the eligible entity shall provide a match of $8 into the student's postsecondary education match savings account for each subsequent dollar deposited by the student or student's family. (B) Withdrawal from school If a participating student withdraws from an eligible educational institution during the drop-add period at that eligible educational institution, the student shall be responsible for any amounts owed for that academic period and will not receive matching funds for that academic period. (C) Delay of attendance