(a) In this subtitle the following words have the meanings indicated. (b) "Account holder" means the person who established an investment account on behalf of a qualified designated beneficiary. (c) "Broker-Dealer Plan" means the Maryland Broker-Dealer College Investment Plan established under this subtitle. (d) "Eligible educational institution" has the meaning stated in § 529(e) of the Internal Revenue Code. (e) "Investment account" means an account established by an account holder under this subtitle on behalf of a qualified designated beneficiary for the purpose of applying distributions toward qualified higher education expenses at eligible educational institutions. (f) "Qualified designated beneficiary" has the meaning stated in § 529(e) of the Internal Revenue Code. (g) "Qualified higher education expenses" has the meaning stated in § 529(e) of the Internal Revenue Code. (h) "Qualified state tuition program" has the meaning stated in § 529 of the Internal Revenue Code.
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