Sec. 19.7. "Rollover distribution" means a rollover as defined in Section 529 of the Internal Revenue Code.
As added by P.L.25-1999, SEC.7. Amended by P.L.135-2002, SEC.14.
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"