Qualified Family Member. A Xxxxxxxxx ESA may be rolled to another Xxxxxxxxx ESA of the same designated beneficiary or to a Xxxxxxxxx ESA maintained for the benefit of a qualified family member of the designated beneficiary, who is under the age of 30. The age 30 limitation does not apply to qualified family members who are special needs beneficiaries. Qualified family members of the designated beneficiary include the designated beneficiary’s child, grandchild, or stepchild, brother, sister, stepbrother, or stepsister, nephew or niece, parents, stepparents, or grandparents, uncle or aunt, spouses of all the family members listed above, cousin, and designated beneficiary’s spouse.
Qualified Family Member. A Xxxxxxxxx ESA may be rolled to another Xxxxxxxxx ESA of the same designated beneficiary or to a Xxxxxxxxx ESA maintained for the benefit of a qualified family member of the designated beneficiary, who is under the age of
Qualified Family Member. A Xxxxxxxxx ESA may be rolled to another Xxxxxxxxx ESA of the same Designated Beneficiary or to a Xxxxxxxxx ESA maintained for the benefit of a qualified family member of the Designated Beneficiary, who is under the age of 30. The age 30 limitation does not apply to qualified family members who are special needs beneficiaries. Qualified family members of the Designated Beneficiary include the Designated Beneficiary’s spouse, child, grandchild, sister, brother, parent, niece or nephew, son-in-law, daughter-in-law, father- in-law, mother-in-law, brother-in-law or sister-in-law and the spouse of any such individual. A first cousin of the Designated Beneficiary, but not his or her spouse is also considered a qualified family member.
