### Question
What does qualified transfer mean?


### Answer
**Qualified transfer** has the following meaning in *26 U.S.C. § 2503*:

> any amount paid on behalf of an individual—


(A) as tuition to an educational organization described in section 170(b)(1)(A)(ii) for the education or training of such individual, or


(B) to any person who provides medical care (as defined in section 213(d)) with respect to such individual as payment for such medical care

#### Citation:
  - *26 U.S.C. § 2503*
  - Heading: **Subtitle B-Estate and Gift Taxes > CHAPTER 12-GIFT TAX > Subchapter A-Determination of Tax Liability**

