Ohio Revised Code (Last Updated: January 27, 2016) |
Title 39. XXXIX INSURANCE |
Chapter 3924. SMALL EMPLOYER HEALTH BENEFIT PLANS; PROVISION OF HEALTH CARE COVERAGE |
Section 3924.69. Death of account holder
Latest version.
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(A) An account holder may designate a beneficiary or beneficiaries of the account holder's medical savings account.
(B) Any funds remaining in a medical savings account upon the death of an account holder shall be distributed to the decedent's estate and shall be subject to taxation as part of the decedent's estate under Chapter 5731. of the Revised Code.
Effective Date: 10-01-1996