Cal. Welf. & Inst. Code § 4885
(b) Following the death of a designated beneficiary, and only after the State Department of Health Care Services has received approval by the federal Centers for Medicare and Medicaid Services, both of the following shall apply:
(1) For CalABLE accounts established on or after January 1, 2023, the following shall apply:
(2) For CalABLE accounts and ABLE accounts established prior to January 1, 2023: