or their designee shall make such reports regarding such program to the Secretary and to designated beneficiaries with respect to contributions, transfers, distributions, and such other matters as the Secretary may require. The reports required by this subsection shall be filed at such time and in such manner and furnished to such individuals at such time and in such manner as may be required by the Secretary. (e) Other definitions and special rules For purposes of this section— (1) Administrator The term administrator means the entity which established the Lifelong Learning and Training Account program and maintains such program, as described in subsection (b)(1). (2) Applicable calendar year The term applicable calendar year means the calendar year beginning after the date on which a designated beneficiary attained 60 years of age. (3) Designated beneficiary The term designated beneficiary means— (A) the individual designated at the commencement of participation in the Lifelong Learning and Training Account program as the beneficiary of amounts paid (or to be paid) to the program, or (B) in the case of a change in beneficiaries described in subsection (c)(2)(C), the individual who is the new beneficiary. (4) Member of family The term member of the family means an individual— (A) who has attained 25 years of age, and (B) who is, with respect to any designated beneficiary— (i) the spouse of such beneficiary, (ii) an individual who bears a relationship to such beneficiary which is described in subparagraphs (A) through (G) of section 152(d)(2), (iii) the spouse of any individual described in clause (ii), or (iv) any first cousin of such beneficiary. (5) Qualified training expenditures (A) In general The term qualified training expenditures means any expenditures for training which results in the attainment of a recognized postsecondary credential and which is provided through— (i) a program of training services which is listed under section 122(d) of the Workforce Innovation and Opportunity Act ( 29 U.S.C.