§ 1651.7 Parent or parents.
Primary source
Verbatim text below is from the Electronic Code of Federal Regulations (eCFR), a public-domain U.S. government work. Always verify the current version with the eCFR before relying on it for any legal matter.
Full Text
If the account is to be paid to the participant's parent or parents under § 1651.2(a)(4), the following rules apply:
Amount.(a) If both parents are alive at the time of the participant's death, each parent will be separately paid fifty percent of the account. If only one parent is alive at the time of the participant's death, he or she will receive the entire account balance.
Step-parent.(b) A step-parent is not considered a parent unless the step-parent adopted the participant.
This is legal information, not legal advice. Laws vary by jurisdiction and change frequently. Always verify current law with official sources and consult a licensed attorney in your jurisdiction for advice on your specific situation.