Alaska Stat. § 06.65.390

In this chapter, (1) “department” means the Department of Revenue;

(2) “designated beneficiary” means the eligible individual for whom a program account for qualified expenses is established under this chapter;

(3) “eligible individual” means an individual who is eligible under AS 06.65.100 ;

(4) “federal authorizing law” means 26 U.S.C. 529A (Internal Revenue Code) and the regulations issued under that statute;

(5) “financial contractor” means a person that enters into a contract with the department under this chapter to provide program accounts;

(6) “member of the family” has the meaning given in the federal authorizing statute;

(7) “program” means the Alaska savings program for eligible individuals established under AS 06.65.010 ;

(8) “program account” means a savings account used by the program to meet the qualified disability expenses of the designated beneficiary of the account;

(9) “program account owner” means the designated beneficiary of a program account;

(10) “qualified expense” means a qualified disability expense as defined by the federal authorizing law;

(11) “representative” means a person who is a representative of an eligible individual under AS 06.65.110 (a);

(12) “savings account” means a financial account;

(13) “secretary” means the United States Secretary of the Treasury.