### Question
How is the "sibling" defined?


### Answer
The term **sibling** is defined in *26 U.S.C. § 529* as follows -

> an individual who bears a relationship to the designated beneficiary which is described in section 152(d)(2)(B)

#### Citation:
  - *26 U.S.C. § 529*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter F-Exempt Organizations > PART VIII-CERTAIN SAVINGS ENTITIES**

