Who is included in the Internal Revenue Codes definition of a “qualified family member”?
For purposes of changing beneficiaries on a 529 plan account, the IRC defines a qualified family member as one of the following (in relation to the current beneficiary): Son or daughter or descendant of son or daughter Stepson or stepdaughter Brother, sister, stepbrother, stepsister Mother or father or parent of mother or father Stepmother or stepfather Son or daughter of brother or sister Brother or sister of mother or father Spouse of any individual listed above First cousin of beneficiary Brother-in-law, sister-in-law, son-in-law, daughter-in-law, father-in-law, mother-in-law
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