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- Alaska Statutes.
- Title 14. Education, Libraries, and Museums
- Chapter 40. The University of Alaska, the Community Colleges, and the Alaska Aerospace Development Corporation
- Section 817. Definitions.
previous: Section 815
. [Renumbered as AS 14.43.255
next: Section 820
. [Renumbered as AS 14.43.300
AS 14.40.817. Definitions.
In AS 14.40.803
- (1) "advance college tuition savings contract" or "contract" means a contract entered into by the board and a purchaser to
provide for the qualified higher education expenses of a beneficiary;
- (2) "beneficiary" means a designated beneficiary as defined under 26 U.S.C. 529(e)(1) (Internal Revenue Code);
- (3) "board" means the Board of Regents of the university;
- (4) "eligible educational institution" has the meaning given in 26 U.S.C. 135(c) (3) (Internal Revenue Code);
- (5) "fund" means the Alaska advance college tuition savings fund established under AS 14.40.803
- (6) "plan" means the formal plan for administration of an advance college tuition savings program adopted by the board
under AS 14.40.809(b);
- (7) "purchaser" means the person who is named in the contract and has the rights conferred upon a purchaser under an
advance college tuition savings contract;
- (8) "qualified higher education expenses" has the meaning given in 26 U.S.C. 529(e) (3) (Internal Revenue Code);
- (9) "university" means the University of Alaska, including a community college affiliated with the university.
Article 07. ALASKA AEROSPACE DEVELOPMENT CORPORATION
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