Sec. 21. If an individual:
(1) who was employed by an employer that participated in a medical care savings account program; and
(2) whose employment was terminated;
becomes employed with a different employer that participates in a medical care savings account program, the individual may transfer the medical care savings account that was established for the individual's benefit by the former employer to the account administrator of the new employer.
As added by P.L.92-1995, SEC.2 and P.L.93-1995, SEC.2.