Sec. 18. "Program account" means the program account of the trust fund established under IC 21-9-5. A program account is comprised of:
(1) trust accounts; and
(2) other contributions or money received in trust by the authority together with allocable earnings (whether interest, gains, or dividends) and other contributions appropriately made or money properly allocable to the program account.
As added by P.L.165-1996, SEC.1. Amended by P.L.135-2002, SEC.12.
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"