Ind. Code § 21-9-2-10
"Contributor" means any individual, emancipated minor, trust, estate, partnership, association, company, corporation, or qualified custodian under the Uniform Transfers to Minors act ( IC 30-2-8.5 ) that makes a deposit for the benefit of an account beneficiary.
As added by P.L.165-1996, SEC.1. Amended by P.L.135-2002, SEC.6.