As defined by IRS Publication 970, the Beneficiary’s family includes the Beneficiary’s spouse and any of the following other relatives of the Beneficiary:

• Son, daughter, stepchild, foster child, adopted child, or a descendent of any of them.
• Brother, sister, stepbrother, or stepsister.
• Father or mother or ancestor of either.
• Stepfather or stepmother.
• Son or daughter of a brother or sister.
• Brother or sister of father or mother.
• Son-in-law, daughter-in-law, father-in-law, mother-in-law, brother-in-law, or sister-in-law.
• The spouse of any individual listed above.
• First cousin.

The new Beneficiary must be a Texas resident or the child of a parent who is both the Purchaser and a Texas Resident.