designated beneficiary
Defined in 3 places of the United States Code.
Designated beneficiary.—For purposes of this paragraph, the term "designated beneficiary" means any individual designated as a beneficiary by the employee.
Source
- 1994–201926 U.S.C. § 401Internal Revenue Code · Qualified pension, profit-sharing, and stock bonus plans · under this section
Designated beneficiary.—The term "designated beneficiary" means any individual designated as a beneficiary by the employee.
Source
- 2019–202526 U.S.C. § 401Internal Revenue Code · Qualified pension, profit-sharing, and stock bonus plans · under this section
For purposes of this paragraph, the term “designated beneficiary” means any individual designated as a beneficiary by the employee.
Source
- 2013–201926 U.S.C. § 401Internal Revenue Code · Qualified pension, profit-sharing, and stock bonus plans · under this section
For purposes of this subsection, the term “designated beneficiary” means any individual designated a beneficiary by the holder of the contract.
Source
- 1994–present26 U.S.C. § 72Internal Revenue Code · Annuities; certain proceeds of endowment and life insurance contracts · for purposes of this title
The term “designated beneficiary” means—
(A) the individual designated at the commencement of participation in the qualified State 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)(2)(C), the individual who is the new beneficiary, and
(C) in the case of an interest in a qualified State tuition program purchased by a State or local government 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.
Source
- 1996–199726 U.S.C. § 529Internal Revenue Code · Qualified tuition programs · for purposes of this section
The term “designated beneficiary” means—
(A) the individual designated at the commencement of participation in the qualified State 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 State 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.
Source
- 1997–200126 U.S.C. § 529Internal Revenue Code · Qualified tuition programs · for purposes of this section
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.
Source
- 2001–present26 U.S.C. § 529Internal Revenue Code · Qualified tuition programs · for purposes of this section
The term “designated beneficiary” means any individual designated as a beneficiary by the employee.
Source
- 2020–present26 U.S.C. § 401Internal Revenue Code · Qualified pension, profit-sharing, and stock bonus plans · under this section