Nebraska Administrative Code
Topic - TREASURER, STATE
Title 429 - NEBRASKA EDUCATIONAL SAVINGS PLAN TRUST
Chapter 1 - RULES AND REGULATIONS FOR THE NEBRASKA EDUCATIONAL SAVINGS PLAN TRUST
Section 429-1-004 - Beneficiary Eligibility

004.1 Beneficiary Eligibility A Beneficiary may be anyone who has a valid Social Security number or U.S. tax identification number. The Program has no minimum or maximum age limitations. There is no limit on the number of Accounts that may be opened for a single Beneficiary by different Participants; however, the Maximum Contribution Limit will apply in the aggregate to all Accounts for the same Beneficiary.