38 Miss. Code. R. 3-9.3
In general, the earliest a Qualified Beneficiary may receive benefits under an MPACT Contract purchased during any Enrollment Period will be the Projected Enrollment Year of the Qualified Beneficiary as provided in the MPACT Contract, unless the Beneficiary is an accelerated student. In the event that the Beneficiary is an accelerated student, the MPACT Contract may be used, with no penalty or additional Contract cost, within three (3) years in advance of the Projected College Entrance Date of the Qualified Beneficiary. Proof that the Beneficiary is an accelerated student must be provided in such form and detail as required by the State Treasurer.
The MPACT Contract and any outstanding Actuarial Assessments and Administrative Fees should be paid in full to advance utilization of the Contract benefits prior to the Beneficiary's Projected College Entrance Date. However, utilization of the Contract benefits prior to the Beneficiary's Projected Enrollment Year will not be available unless such early utilization is deemed actuarially feasible.
38 Miss. Code. R. 3-9.3