(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.
(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.
(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.
