529 for CME - tax question

[runfast00]

And also talk me out of funding a 529 today when I am in a high tax bracket. If I don’t use it on education a withdrawal is subject to income tax plus 10% penalty.

Maybe when I am retired income will be a lower tax bracket and the 10% penalty will be lower than long term capitol gains.

There are quite a few variables for a person to consider.

[runfast00]

I am self employed in private practice partnership and I take CME and the practice reimburses me.

If I started a 529 for my future CME and paid for future CME with those appreciated investments, and then the practice reimbursed me for my expenses paid out of my 529 would I owe taxes in that year on that CME expense?

Do any other physicians here have a 529 account for their own CME?