Indiana Code § 5-10-8.5-19

Surviving spouse or dependent use of account; forfeiture
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Sec. 19. (a) The surviving spouse or dependent of a retired participant may use amounts credited to the retired participant to pay health insurance and other health care related expenses to the same extent and in the same manner as the retired participant.       (b) If a retired participant dies without a surviving spouse or dependents, unused amounts credited to the retired participant are forfeited.       (c) Any forfeited amount may be used to reduce the contributions required under this chapter.

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