Special Needs beneficiary is one who needs additional time to complete his/ her education due to physical, mental or emotional limitations. In addition, as discussed below, a beneficiary may roll over contributions to another ▇▇▇▇▇▇▇▇▇ Education Savings Account until he or she attains age 30. A beneficiary may also roll over his or her ▇▇▇▇▇▇▇▇▇ Education Savings Account to a new beneficiary who is a member of his or her family so long as the recipient has not attained age 30.
Special needs child means a child with needs for emotional care, behavioral care, or physical and personal care which require additional skill, knowledge, or responsibility on the part of the foster parents, as measured by Form 470-4401, Foster Child Behavioral Assessment. See subrule 156.6(4).
Special needs trust means a trust the trustee believes would not be considered a resource for purposes of determining whether a beneficiary with a disability is eligible for governmental benefits.
Child with special needs means a child with one or more of the following conditions:
Chain pharmacy warehouse means a physical location for prescription drugs that acts as a central warehouse and performs intracompany sales or transfers of the prescription drugs to a group of chain pharmacies that have the same common ownership and control.