(A) An account holder may designate a beneficiary or beneficiaries of the account holder’s medical savings account.

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Terms Used In Ohio Code 3924.69

  • Beneficiary: A person who is entitled to receive the benefits or proceeds of a will, trust, insurance policy, retirement plan, annuity, or other contract. Source: OCC
  • Decedent: A deceased person.

(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.