VA Benefits
Philo beddo, your suggestion to enroll in a 141 program to get VA benefits, then drop out when 61 requirements are met is bad advice. It is illegal.
Enrolling in a course, and then dropping out for any number of valid unforeseen events is one thing, but intentionally defrauding the government by enrolling in a course that you don't intend to finish is illegal. And it is bad business for flight schools. Don't even go there.
Besides, flight time accrued before beginning a course can have some credit. A Chief can credit up to 25% of the course time with part 61 time. Meaning, the time you get after your private can be credited. If he got his private in 50 hours and flew 50 more hours, then some of that time can be credited intothe commercial program, reducing the amount of time he has to buy. The 120 hours is actually 55 dual and 65 solo, so 25% of those number = 13.75 dual and 16.25 solo. The actual amount given credit depends on how much of the flying can be credited towards completion of required lessons, and a proficiency check by the Chief.
That is the right way to go about this, not "cheatin' on the feds", get outta here!