Definitions and rules relating to designated beneficiaries .—
For purposes of this paragraph—
(i) Designated beneficiary .—
(i)Designated beneficiary .—#
The term “designated beneficiary” means any individual designated as a beneficiary by the employee.
(ii)Eligible designated beneficiary .—#
The term “eligible designated beneficiary” means, with respect to any employee, any designated beneficiary who is—
(I) the surviving spouse of the employee,
(II) subject to clause (iii), a child of the employee who has not reached majority (within the meaning of subparagraph (F)),
(III) disabled (within the meaning of section 72(m)(7)),
(IV) a chronically ill individual (within the meaning of section 7702B(c)(2), except that the requirements of subparagraph (A)(i) thereof shall only be treated as met if there is a certification that, as of such date, the period of inability described in such subparagraph with respect to the individual is an indefinite one which is reasonably expected to be lengthy in nature), or
(V) an individual not described in any of the preceding subclauses who is not more than 10 years younger than the employee.
(ii)(I)#
the surviving spouse of the employee,
(ii)(II)#
subject to clause (iii), a child of the employee who has not reached majority (within the meaning of subparagraph (F)),
(ii)(III)#
(iii)Special rule for children .—#
Subject to subparagraph (F), an individual described in clause (ii)(II) shall cease to be an eligible designated beneficiary as of the date the individual reaches majority and any remainder of the portion of the individual’s interest to which subparagraph (H)(ii) applies shall be distributed within 10 years after such date.