<p>Thanks. What I’m left with is that it’s ambiguous as hell. Typical government. Here are the terms I have found regarding eligibility:</p>
<p>“post-secondary”: that would mean anything after high school
“in a program leading to a degree, certificate, or other recognized educational credential”: a law degree would fit this description.
“undergraduate degree or other recognized education credential”: a law degree is not an undergrad degree, but it is a recognized educational credential, is it not?</p>
<p>I get the sense that the AOTC is intended for undergraduates, but there is considerable room to interpret otherwise. It would be so simple to just say that once a student has obtained an undergraduate degree, he/she is no longer eligible. I guess it never occurred to anyone within the IRS that students are capable of graduating in three years or less.</p>
<p>Oh well, this won’t change any plans. We’ll just have to wait and see.</p>