{"data":{"id":"us-mo/mo.-rev.-stat.-166.410","jurisdiction":"us-mo","citation":"Mo. Rev. Stat. § 166.410","heading":"Definitions.","body":"As used in sections 166.400 to 166.455, except where the context clearly requires another interpretation, the following terms mean:\n(1) \"Beneficiary\" , any individual designated by a participation agreement to benefit from payments for qualified education expenses at an eligible educational institution;\n(2) \"Benefits\" , the payment of qualified education expenses on behalf of a beneficiary from a savings account during the beneficiary's attendance at an eligible educational institution;\n(3) \"Board\" , the Missouri education program board established in section 166.415;\n(4) \"Eligible educational institution\" , an eligible educational institution as defined in Section 529 of the Internal Revenue Code, as amended;\n(5) \"Financial institution\" , a bank, insurance company or registered investment company;\n(6) \"Internal Revenue Code\" , the Internal Revenue Code of 1986, as amended;\n(7) \"Missouri education program\" or \"program\" , the program created pursuant to sections 166.400 to 166.455;\n(8) \"Participant\" , a person who has entered into a participation agreement pursuant to sections 166.400 to 166.455 for the advance payment of qualified education expenses on behalf of a beneficiary;\n(9) \"Participation agreement\" , an agreement between a participant and the board pursuant to and conforming with the requirements of sections 166.400 to 166.455; and\n(10) \"Qualified higher education expenses\" or \"qualified education expenses\" , the qualified costs of tuition and fees and other expenses for attendance at an eligible educational institution, as defined in Section 529 of the Internal Revenue Code, as amended.","path":["Title XI - EDUCATION AND LIBRARIES","Chapter 166 - Permanent Funds and Trusts"],"source_url":"https://revisor.mo.gov/main/OneSection.aspx?section=166.410","current_through":"2026 legislative session (floor)","vintage":"","retrieved_at":"2026-09-03T22:23:25Z","sha256":"411d48803ac522251be7a945a6c30750e63b2920af87800a2cefed82fc6a2737","source_id":"us-mo","stale":false,"prev":"us-mo/mo.-rev.-stat.-166.400","next":"us-mo/mo.-rev.-stat.-166.415"},"notice":"GroundRules: Original legal text. Not legal advice."}