Sec. 17.5. (a) "Member of the family" means an individual who is one (1) of the following relatives of a designated beneficiary:
(1) A lineal descendant of the designated beneficiary.
(2) A lineal ancestor of the designated beneficiary.
(3) A brother, sister, stepbrother, or stepsister of the designated beneficiary.
(4) A stepparent of the designated beneficiary.
(5) A stepchild of the designated beneficiary.
(6) A niece or nephew of the designated beneficiary.
(7) An aunt or uncle of the designated beneficiary.
(8) An individual related to the designated beneficiary as follows:
(A) A daughter-in-law.
(B) A son-in-law.
(C) A mother-in-law.
(D) A father-in-law.
(E) A sister-in-law.
(F) A brother-in-law.
(G) A first cousin.
(9) The spouse of the designated beneficiary or the spouse of an individual described in subdivisions (1) through (8).
(b) For purposes of this section, an adopted child of an individual is treated as a natural child of the individual.
(c) For purposes of this section, the terms brother and sister include a brother or sister by the half blood.
As added by P.L.25-1999, SEC.5. Amended by P.L.135-2002, SEC.11.
Structure Indiana Code
Article 9. Education Savings Programs
21-9-2-1. Applicability of Definitions
21-9-2-2. "Account" or "Individual Account"
21-9-2-3. "Account Beneficiary"
21-9-2-6. "Administrative Account"
21-9-2-11. "Education Savings Program"
21-9-2-14. "Financial Institution"
21-9-2-15. "General Operating Fund"
21-9-2-16.5. "Internal Revenue Code"
21-9-2-17.5. "Member of the Family"
21-9-2-19.5. "Qualified Higher Education Expenses"