(1) A member may designate a spouse and/or qualified dependent(s) in a manner prescribed by the department.

(2) Upon a VEBA participant's death, if the deceased VEBA participant's account has a positive account balance, the VEBA participant's surviving spouse and/or qualified dependent(s) are eligible to use the account for qualified health care expenses.

(3) If a deceased VEBA participant's account has a positive account balance, the VEBA participant's surviving spouse, if any, may file claims for eligible medical benefits incurred by the VEBA participant, the surviving spouse, and any other qualified dependents.

(4) If a deceased VEBA participant's account has a positive account balance and dies without a surviving spouse but with qualified dependent(s), the guardian(s) of the dependent(s) may file claims for eligible medical benefits on the dependent(s)' behalf.

(5) At the death of the VEBA participant who has no surviving spouse or qualified dependents, or when the last to die of the VEBA participant and their qualified dependents eligible for medical benefits under the plan dies or is no longer described in IRC 152(a), then the executor or administrator of that person's estate may file claims for any eligible expenses incurred by that person, after which the remaining account balance shall be reallocated on a per capita basis to all Montana VEBA HRA member accounts.

(6) If any VEBA participant's account has been unclaimed for a period of at least 35 months since the whereabouts or continued existence of the person entitled to the account was last known to the administrator, the VEBA participant's account shall become the property of the Montana VEBA HRA.