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 infor the education or training of such individual, or (B)to any person who provides medical care (as defined in) 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, underor 417, such waiver shall not be treated as a transfer of property by gift for purposes of this chapter. (g)

Source

26 USC § 2503(e)(2)


Scoping language

None: Default is title Scope
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