designated beneficiary

(1)The term “designated beneficiary” means— (A)the individual designated at the commencement of participation in the qualified tuition program as the beneficiary of amounts paid (or to be paid) to the program, (B)in the case of a change in beneficiaries described in subsection (c)(3)(C), the individual who is the new beneficiary, and (C)in the case of an interest in a qualified tuition program purchased by a State or local government (or agency or instrumentality thereof) or an organization described in section 501(c)(3) and exempt from taxation under section 501(a) as part of a scholarship program operated by such government or organization, the individual receiving such interest as a scholarship.

Source

26 USC § 529(e)(1)


Scoping language

For purposes of this section
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