The Code is clear in its definition of a beneficiary's immediate family by providing the following list:

• A son or daughter, or a descendant of either;
• A stepson or stepdaughter;
• A brother, sister, stepbrother, or stepsister;
• A father or mother or an ancestor of either;
• A stepfather or stepmother;
• A son or daughter of a brother or sister;
• A brother or sister of the father or mother;
• A son-in-law, daughter-in-law, mother-in-law, father-in-law, brother-in-law, or sister-in-law;
• The spouse of the named beneficiary or the spouse of an individual described above; or
• A first cousin of the beneficiary.

The Code further defines that a legally adopted child of an individual shall be treated as the child of such an individual by blood for the purpose of determining who is a "Member of the Family."  The terms "brother" and "sister" include half-brothers and half-sisters.