Enforcement Rules of the Estate and Gift Tax Act Article 17

The dependents as set forth under Subparagraph 4, Paragraph 1 of Article 20 of the Act shall refer to any one of the following:1. Superior lineal relatives of the donor or the donor's spouse above the age of sixty (60); or under sixty (60) years of age yet unable to make a living on their own and therefore dependent on the donor for livelihood support.2. Inferior lineal relatives of the donor under the age of majority; or above the age of majority yet still attending school, or having a mental or physical disability, or unable to make a living on their own and therefore dependent on the donor for livelihood support.3. Siblings of the donor under the age of majority; or above the age of majority yet still attending school, or having a mental or physical disability, or unable to make a living on their own and therefore dependent on the donor for livelihood support.4. Other relatives or family members of the donor meeting the requirements set forth under Subparagraph 4 of Article 1114 and Paragraph 3 of Article 1123 of the Civil Act and are under the age of majority or above majority of age yet still attending school, or having a mental or physical disability, or unable to make a living on their own and actually dependent on the donor for livelihood support.