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Connecticut · Through Revised to January 1, 2026 (2026 Supplement to the General Statutes of Connecticut, applied over the base revision of January 1, 2025)

Conn. Gen. Stat. § 3-22f: Connecticut Higher Education Trust: Definitions.

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Where this section sits in the code
  1. TITLE 3. STATE ELECTIVE OFFICERS
  2. CHAPTER 32. TREASURER
  3. PART I. GENERAL PROVISIONS

As used in sections 3-22f to 3-22p, inclusive:

(1) “Account owner” means the owner or any successor owner of a CHET account;

(2) “CHET account” means an account in the trust, established pursuant to a participation agreement, into which contributions are made for the purpose of meeting the qualified higher education expenses of a designated beneficiary of such account;

(3) “Designated beneficiary” has the same meaning as provided in Section 529 of the Internal Revenue Code;

(4) “Eligible educational institution” has the same meaning as provided in Section 529 of the Internal Revenue Code;

(5) “Internal Revenue Code” means the Internal Revenue Code of 1986, or any subsequent corresponding internal revenue code of the United States, as amended from time to time;

(6) “Participation agreement” means the agreement between the trust and the account owner for participation in a CHET account for a designated beneficiary;

(7) “Qualified higher education expenses” has the same meaning as provided in Section 529 of the Internal Revenue Code; and

(8) “Trust” means the Connecticut Higher Education Trust.

Collected 2026-09-06T19:07:20Z. Source file · JSON

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