§18–19B–01.

    (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.