qualified transfer

(2)For purposes of this subsection, the term “qualified transfer” means any amount paid on behalf of an individual— (A)as tuition to an educational organization described in section 170(b)(1)(A)(ii) for the education or training of such individual, or (B)to any person who provides medical care (as defined in section 213(d)) with respect to such individual as payment for such medical care. (f)If any individual waives, before the death of a participant, any survivor benefit, or right to such benefit, under section 401(a)(11) or 417, such waiver shall not be treated as a transfer of property by gift for purposes of this chapter. (g)


26 USC § 2503(e)(2)

Scoping language

None: Default is title Scope
Is this correct? or