The Act Governing Savings Accounts for Future Education and Development of Children and Youth Article 17

In the event that an account applicant dies, suffers serious illness, or has severe physical or mental disabilities before reaching 18 years of age, their legal representative or any of their closest relatives may apply to the competent authorities at municipality/city/county levels for savings withdrawal. The said competent authorities shall, after conducting a review and granting approval, request the central competent authority to proceed with withdrawal and account settlement.The scope of serious illness and severe physical or mental disabilities, as set forth in the preceding paragraph, shall be announced by the central competent authority.If the account applicant specified in the preceding article and the first paragraph herein dies, the savings thereof shall not become the estate left by the account applicant.