Special Needs Student definition
Examples of Special Needs Student in a sentence
If the Designated Beneficiary at the time of the Student’s death is not a family member of the Student who is either under age 30 or a Special Needs Student, the Designated Beneficiary will be entitled to receive the remaining balance in the Custodial Account and any withdrawal by such Designated Beneficiary will be a taxable distribution (and reported as such by the Custodian in accordance with applicable regulations).
For the purposes of this Article, a Special Needs Student is any student requiring special care, special services, special programs or significant program modification.
The Student must be under age 18 or a Special Needs Student for an Annual Contribution ▇▇▇▇▇▇▇▇▇ ESA, or under age 30 or a Special Needs Student for a Rollover or Transfer from another ▇▇▇▇▇▇▇▇▇ ESA.
Anyone, including the Student, may open and contribute to an Education Savings Account established on the Student’s behalf, as long as the Student is less than 18 at the time of the contribution or is a Special Needs Student.
The Custodian may rely on any statement or certification (in the Application or other writing) filed with the Custodian to the effect that the Student is a Special Needs Student.