Any Tax CPA out there? IRA's and 401K?

[ThinkingAboutIt]

I have been reading posting about the financing of CRNA school, but I have never read anything about people using the money from thier 401K or IRAs. Especially, the people who are saving money for school. Why not save put money into your 401k or IRA with the intention of withdrawing the money during CRNA school? As I understand the current law you can withdraw without the standard 10% penalty if it is used for education, that includes housing, food, book, and tuition.

Also, when you put it in you will save the tax on it because it is tax deductable (probably around 28% depending on your income), and when you withdraw money you will be tax at your current rate which is probably very low or 0% as student, because your income is so low. Furthermore, why not use your ROTH IRA if you trying save over a long period of time because you have no taxes on your gains, and there is no penalty on the for educational withdraws either.