(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) “Board” means the Maryland 529 Board established under § 18–1904 of this title.
(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) “Plan” means the Maryland Senator Edward J. Kasemeyer College Investment Plan established under this subtitle.
(g) “Qualified designated beneficiary” has the meaning stated in § 529 of the Internal Revenue Code.
(h) “Qualified higher education expenses” has the meaning stated in § 529 of the Internal Revenue Code.
(i) “Qualified state tuition program” has the meaning stated in § 529 of the Internal Revenue Code.