Qualified Family Member

Qualified Family Member. For any individual, (i) a lineal descendant of such individual by blood or adoption (a "Descendant"), (ii) any spouse or widow or widower of such Descendant (but not a divorced former spouse or a spouse from whom such Descendant currently is, or at the time of his or her death was, legally separated), or (iii) any stepchild or lineal descendant by blood or adoption of a stepchild of such Descendant. Notwithstanding the foregoing, an adopted person whose adoption did not either occur during the... adopted person's minority or reflect an earlier parent-child relationship with the adopting parent that had existed during the adopted person's minority, shall not be treated as the child of his or her adopted parent, and such adopted person and his or her lineal descendants shall not be treated as the lineal descendants of the adopted parent or of any ancestor of the adopted parent. View More