Who is a qualified family member for an ESA?
Qualified family members include a designated beneficiary's
- child or descendent of child, stepchild, or eligible foster child;
- brother, sister, stepbrother, or stepsister;
- aunt or uncle;
- niece or nephew;
- parent, stepparent, or in-law (son, daughter, brother, sister, father, mother);
- spouse of any of the individuals named above; or
- first cousin.
Even with this extended range of family members, contributions only can be made for those under the age of 18.