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.
Appears in 4 contracts
Samples: Coverdell Education Savings Account Custodial Agreement, Coverdell Education Savings Account Custodial Agreement, Coverdell Education Savings Account Custodial Agreement
