An "-in-law" does NOT "bring up" or "raise" a child as you have to be old enough to be married in order to have an father/mother-in-law. You can have a brother/sister-in-law, but brother/sister transfers are not exempt, so those do not matter.
As I said, a step-parent has NO legal relationship to a child. A sibling could raise another sibling, but that does not change the relationship to a parent, even though they had that role.
As I said, a step-parent has NO legal relationship to a child. A sibling could raise another sibling, but that does not change the relationship to a parent, even though they had that role.

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