KRS 393A.060: When other tax-deferred account presumed abandoned.

Subject to KRS 393A.120 and except for property described in KRS 393A.050 and

property held in a plan described in 26 U.S.C. sec. 529A, property held in an account or

plan, including a health savings account, that qualifies for tax deferral under the incom e-

tax laws of the United States shall be presumed abandoned if it is unclaimed by the

apparent owner three (3) years after the earlier of:

(1) The date, if determinable by the holder, specified in the income -tax laws and

regulations of the United States by which distribution of the property shall begin to

avoid a tax penalty, with no distribution having been made; or

(2) Thirty (30) years after the date the account was opened.