Transfer 529 Beneficiary of a Foster Child

Technical topics regarding tax preparation.
#1
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The way I'm reading Pub970 a foster parent can transfer 529 beneficiary status from themselves to their foster child, but after that, they cannot transfer back to themselves because they are not a qualified member of the beneficiary's (foster child's) family. (Pub970 page 63 --- https://www.irs.gov/pub/irs-pdf/p970.pdf#page=61 )

Is this correct?
 

#2
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I promise this will be the only bump. I think I'm reading this right but :?
 

#3
Nilodop  
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On the surface that looks right. But it's best to read Code and Regs. I've read the former, and hope you check the latter for me.

I disagree with your conclusion, if this
(H) An individual (other than an individual who at any time during the taxable year was the spouse, determined without regard to section 7703, of the taxpayer) who, for the taxable year of the taxpayer, has the same principal place of abode as the taxpayer and is a member of the taxpayer’s household.
is interpreted to include the foster child's place of abode. It may or may not mean that. Please look it up and let us know.
 


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