2013 Maryland Code
EDUCATION
§ 18-19B-01 - Definitions
(a) In general. -- In this subtitle the following words have the meanings indicated.
(b) Account holder. -- "Account holder" means the person who established an investment account on behalf of a qualified designated beneficiary.
(c) Board. -- "Board" means the College Savings Plans of Maryland Board established under § 18-1904 of this title.
(d) Broker-Dealer Plan. -- "Broker-Dealer Plan" means the Maryland Broker-Dealer College Investment Plan established under this subtitle.
(e) Eligible educational institution. -- "Eligible educational institution" has the meaning stated in § 529(e) of the Internal Revenue Code.
(f) Investment account. -- "Investment account" means an account established by an account holder under this subtitle on behalf of a qualified designated beneficiary for the purpose of applying distributions toward qualified higher education expenses at eligible educational institutions.
(g) Qualified designated beneficiary. -- "Qualified designated beneficiary" has the meaning stated in § 529(e) of the Internal Revenue Code.
(h) Qualified higher education expenses. -- "Qualified higher education expenses" has the meaning stated in § 529(e) of the Internal Revenue Code.
(i) Qualified State tuition program. -- "Qualified State tuition program" has the meaning stated in § 529 of the Internal Revenue Code.
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