- Notwithstanding subsections (c), (d), (e), or (f), an eligible individual may withdraw money from the individual’s health savings account for any purpose other than a purpose described in § 67-10-104.
- Subject to subsection (c), if the eligible individual withdraws money for any purpose other than a purpose described in § 67-10-104 at any other time, then such amounts shall be treated as otherwise provided by applicable law.
- The amount of disbursement of any assets of a health savings account pursuant to a filing for bankruptcy protection under title 11 of the United States Code (11 U.S.C. § 101 et seq.), by an eligible individual or person for whose benefit the account was established is not considered a withdrawal for purposes of this section. The amount of a disbursement is not subject to taxation under chapter 2 of this title.
- The transfer of an eligible individual’s interest in a health savings account to an eligible individual’s spouse or former spouse under a divorce or separation instrument shall not be considered a taxable transfer made by the eligible individual, notwithstanding any other provision of this chapter, and the interest shall, after the transfer, be treated as a health savings account with respect to which the spouse is the eligible individual.
- Upon the death of the eligible individual, the trustee or custodian shall distribute the principal and accumulated interest of the health savings account to the estate of the deceased.
- If an employee becomes employed with a different employer that participates in a health savings account program, the employee may transfer the employee’s health savings account to that new employer’s trustee or custodian, or to an individually purchased account program.