designated beneficiary
Defined in 1 dictionary — U.S. Code
United States Code
26 U.S.C. § 401 — under this section (20 versions over time)
The term “designated beneficiary” means any individual designated as a beneficiary by the employee.
26 U.S.C. § 529 — for purposes of this section (3 versions over time)
The term “designated beneficiary” means—
(A) the individual designated at the commencement of participation in the qualified tuition program as the beneficiary of amounts paid (or to be paid) to the program,
(B) in the case of a change in beneficiaries described in subsection (c)(3)(C), the individual who is the new beneficiary, and
(C) in the case of an interest in a qualified tuition program purchased by a State or local government (or agency or instrumentality thereof) or an organization described in section 501(c)(3) and exempt from taxation under section 501(a) as part of a scholarship program operated by such government or organization, the individual receiving such interest as a scholarship.
26 U.S.C. § 72 — for purposes of this title
For purposes of this subsection, the term “designated beneficiary” means any individual designated a beneficiary by the holder of the contract.