Pennsylvania Statutes Title 24 P.S. Education § 6901.312. Eligible beneficiaries

(1) In order to be eligible as a beneficiary, a person must be one of the following:

(2) The account owner must designate a beneficiary at the time the account owner enters into a Tuition Account Program Contract unless the contract is made pursuant to a scholarship program.

(3) Unless the Tuition Account Program Contract is established as a scholarship pursuant to section 318,  1 the account owner may substitute for the current beneficiary only a member of the family of that beneficiary upon approval by the department. “Member of the family” is defined by section 529 of the Internal Revenue Code of 1986 (Public Law 99-514, 26 U.S.C. § 529).