Section 104.3 - Other definitions(a)Beneficiary. The term beneficiary shall mean a person to whom the Personal Representative shall distribute all or part of the award under §104.52 of this part.(b)Dependents. The Special Master shall identify as dependents those persons so identified by the victim on his or her Federal tax return for the year prior to the year of the victim's death (or those persons who legally could have been identified by the victim on his or her Federal tax return for the year prior to the year of the victim's death) unless: (1) The claimant demonstrates that a minor child of the victim was born or adopted on or after January 1 of the year of the victim's death;(2) Another person became a dependent in accordance with then- applicable law on or after January 1 of the year of the victim's death; or(3) The victim was not required by law to file a Federal income tax return for the year prior to the year of the victim's death.(c)Spouse. The Special Master shall identify as the spouse of a victim the person reported as spouse on the victim's Federal tax return for the year prior to the year of the victim's death (or the person who legally could have been identified by the victim on his or her Federal tax return for the year prior to the year of the victim's death) unless: (1) The victim was married or divorced in accordance with applicable state law on or after January 1 of the year of the victim's death; or(2) The victim was not required by law to file a Federal income tax return for the year prior to the year of the victim's death.(3) The Special Master shall identify as the spouse of a victim any same-sex spouse who was lawfully married to the victim under applicable state law.(d)The Act. The Act, as used in this part, shall mean Public Law 107-42 , 115 Stat. 230 ("Air Transportation Safety and System Stabilization Act"), 49 U.S.C. 40101 note, as amended by the James Zadroga 9/11 Health and Compensation Act of 2010, Title II of Public Law 111-347 and as further amended by the James Zadroga 9/11 Victim Compensation Fund Reauthorization Act, Division O, Title IV of Public Law 114-113 .(e)Victim. The term victim shall mean an eligible injured claimant or a decedent on whose behalf a claim is brought by an eligible Personal Representative.(f)Substantially Complete. A claim becomes substantially complete when, in the opinion of the Special Master or her designee, the claim contains sufficient information and documentation to determine both the claimant's eligibility and, if the claimant is eligible, an appropriate award.