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.