(a) In this subtitle the following words have the meanings indicated.
(b) “Account holder” means the person who established an investment account on behalf of a qualified designated beneficiary.
(c) “Broker–Dealer Plan” means the Maryland Broker–Dealer College Investment Plan established under this subtitle.
(d) “Eligible educational institution” has the meaning stated in § 529(e) of the Internal Revenue Code.
(e) “Investment account” means an account established by an account holder under this subtitle on behalf of a qualified designated beneficiary for the purpose of applying distributions toward qualified higher education expenses at eligible educational institutions.
(f) “Qualified designated beneficiary” has the meaning stated in § 529(e) of the Internal Revenue Code.
(g) “Qualified higher education expenses” has the meaning stated in § 529(e) of the Internal Revenue Code.
(h) “Qualified state tuition program” has the meaning stated in § 529 of the Internal Revenue Code.