Member of family
The term “member of the family” means, with respect to any designated beneficiary—
(A)#
the spouse of such beneficiary;
(B)#
an individual who bears a relationship to such beneficiary which is described in subparagraphs (A) through (G) of section 152(d)(2);
(C)#
the spouse of any individual described in subparagraph (B); and
(D)#
any first cousin of such beneficiary.