2015 Hawaii Revised Statutes
TITLE 14. TAXATION
257. Individual Development Accounts
257-5 Death.
[§257-5] Death. In the event of an account holder's death, the account may be transferred to the ownership of a contingent beneficiary. An account holder shall name contingent beneficiaries at the time the account is established and may change beneficiaries at any time. If the named beneficiary is deceased or otherwise cannot accept the transfer, the moneys shall be transferred to the individual development account match fund of the fiduciary organization. [L 1999, c 160, pt of §25]
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