RSA 471-C:41: Effect of New Provisions.

I. This chapter does not relieve a holder of a duty that arose before January 1, 1987, to report, pay, or deliver property. A holder who did not comply with the law in effect before January 1, 1987, shall be subject to the applicable enforcement and penalty provisions that then existed and they are continued in effect for the purpose of this paragraph, subject to RSA 471-C:33, II.

II. The initial report filed under this chapter for property that was not required to be reported before January 1, 1987, shall include all items of property that would have been presumed abandoned during the 10-year period preceding January 1, 1987, as if this chapter had been in effect during that period.