member of the family

(D)For purposes of this paragraph, the term “member of the family” means, with respect to any individual— (i)the spouse of the individual, (ii)an ancestor or lineal descendant of the individual or the individual’s spouse, (iii)a brother or sister of the individual or the individual’s spouse and any lineal descendant of the brother or sister, and (iv)the spouse of any individual described in clause (ii) or (iii).

Source

26 USC § 409(p)(4)(D)


Scoping language

For purposes of this paragraph
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