Hawaii Administrative Rules
Title 14 - DEPARTMENT OF HUMAN RESOURCES DEVELOPMENT
Subtitle 5 - STATE OF HAWAII CAFETERIA PLAN
Chapter 52 - FLEXIBLE SPENDING ACCOUNTS PLAN
Subchapter 3 - PARTICIPATION IN THE PLAN
Section 14-52-33 - Death of participant

If a participant dies, the participation in the plan shall cease; provided however, the participant's surviving spouse or dependents may submit claims for expenses or benefits incurred on or before the date of the participant's death. Claims must be submitted no later than ninety days after the date of the participant's death. In no event may reimbursements be paid to a party that is not a spouse or dependent. If the plan is subject to the provisions of section 4980B of the Code, then those provisions and related regulations shall apply for purposes of the medical expense reimbursement spending account.