(1) Class A: Husband, wife, son, daughter, lineal ancestor, lineal descendant, brother,
sister, stepchild, son-in-law or daughter-in-law. If a person has no child or grandchild, a niece or nephew of such person and the
issue of such niece or nephew shall be a donee within this class. For the purposes of this part, a person who is related to the donor as a result
of legal adoption shall be considered to have the same relationship as a natural lineal
ancestor, lineal descendant, brother, sister or stepchild; and
(2) Class B: Any other relative, person, association or corporation not specifically
designated in Class A.
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