Section 429-1-004 - Beneficiary Eligibility004.1Beneficiary Eligibility A Beneficiary may be anyone who has a valid Social Security number or U.S. tax identification number. The Program has no minimum or maximum age limitations. There is no limit on the number of Accounts that may be opened for a single Beneficiary by different Participants; however, the Maximum Contribution Limit will apply in the aggregate to all Accounts for the same Beneficiary.429 Neb. Admin. Code, ch. 1, § 004