2-18-1313. Death benefits. (1) Upon proof of a participant's death, if the deceased participant's account retains funds, the participant's surviving spouse or dependent is entitled to use the account for qualified health care expenses incurred by the participant until the participant's death or incurred by the surviving spouse or a surviving dependent until loss of tax-qualified status.

(2) The department shall prescribe by rule the disposition of a deceased participant's account if the participant has no surviving spouse or dependent.