Section 6-8-11-20 - Distribution upon death of employee with no covered dependents(a) This section applies only to an employee who has no dependents who are covered under the medical care savings account established for the benefit of the employee.(b) Upon the death of the employee for whose benefit a medical care savings account was established, the account administrator shall distribute the principal and accumulated interest of the account to the estate of the employee by mailing a check to the personal representative of the employee (as defined in IC 29-1-1-3).(c) The distribution of the balance in a medical care savings account under this section is not income to the individual or to the estate of the individual that is subject to taxation under IC 6-3-1 through IC 6-3-7.As added by P.L. 92-1995, SEC.2 and P.L. 93-1995, SEC.2.