Special Needs Beneficiary. The IRS will define special needs beneficiary. This Xxxxxxxxx ESA will incorporate the definition by reference, once made available. However, a general definition may include individuals who require additional time to complete their education due to a physical, mental or emotional condition. Taxpayers who believe the Special Needs Beneficiary rules apply to their situation should consult a competent tax advisor for guidance.
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Samples: www-us.computershare.com, www-us.computershare.com, www-us.computershare.com
