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Provident Fund Individual Accounts

Death of Individual Account Owner

1. The provident fund individual account will only be cancelled in case of the death of individual account owner.

2. The balance in the individual account will be included in the estate of the deceased individual account owner. The administrator of the individual account owner’s waiting-to-be-divided property or his/her legitimate heir(s) can apply to make withdrawals from the individual account of the deceased individual account owner.