However, the funds must still be used for qualified education expenses as defined by the IRS, regardless of the beneficiary's name. This includes tuition, fees, books, and other required educational materials. It generally *cannot* be used for things like room and board unless the beneficiary is enrolled at least half-time.
So, while the beneficiary's name doesn't *have* to be the same as when the account was opened, the funds are still restricted to qualified education expenses for the *current* beneficiary.