distribution, the distribution shall not be treated as qualified down payment assistance unless the taxpayer and the taxpayer’s spouse file a joint return for the taxable year. (ii) Marital status An individual legally separated from his spouse under a decree of divorce or of separate maintenance shall not be considered as married. (3) Designated beneficiary The term designated beneficiary with respect to a first-time homeowner assistance account means— (A) the individual designated at the establishment of the account as the beneficiary of amounts paid (or to be paid) to the account, and (B) in the case of a change in beneficiaries described in subsection (d)(3)(C), the individual who is the new beneficiary of the account. (4) Member of family The term member of the family means, with respect to any designated beneficiary— (A) the spouse of such beneficiary, (B) an individual who bears a relationship to such beneficiary which is described in subparagraphs (A) through (G) of section 152(d)(2), (C) the spouse of any individual described in subparagraph (B), and (D) any first cousin of such beneficiary. (d) Tax treatment of designated beneficiaries and contributors (1) In general Except as otherwise provided in this subsection, no amount shall be includible in gross income of— (A) a designated beneficiary under a qualified first-time homeowner assistance program, or (B) a contributor to such program on behalf of a designated beneficiary, with respect to any distribution or earnings under such program. (2) Gift tax treatment of contributions For purposes of chapters 12 and 13— (A) In general Any contribution to a qualified first-time homeowner assistance program on behalf of any designated beneficiary— (i) shall be treated as a completed gift to such beneficiary which is not a future interest in property, and (ii) shall not be treated as a qualified transfer under section 2503(e). (B) Treatment of excess contributions for gift tax purposes If the aggregate amount of contributions described in subparagraph (A) during