Dependents.
Dependents. The Special Master shall identify as dependents those persons so identified by the victim on his or her Federal tax return for the year prior to the year of the victim's death (or those persons who legally could have been identified by the victim on his or her Federal tax return for the year prior to the year of the victim's death) unless:
(1) The claimant demonstrates that a minor child of the victim was born or adopted on or after January 1 of the year of the victim's death;
(2) Another person became a dependent in accordance with then- applicable law on or after January 1 of the year of the victim's death; or
(3) The victim was not required by law to file a Federal income tax return for the year prior to the year of the victim's death.
Source
28 CFR § 104.3
Scoping language
Beneficiary. The term beneficiary shall mean a person to whom the Personal Representative shall distribute all or part of the award under 104.52 of this part.