ORS 98.332: Property held by fiduciaries.

(1) All intangible personal property and any income or increment thereon, held in a fiduciary capacity is presumed abandoned unless the owner has, within three years after it becomes payable or distributable, increased or decreased the principal, accepted payment of principal or income, corresponded in writing concerning the property, or otherwise indicated an interest as evidenced by a memorandum on file with the fiduciary.

      (2) Funds in an individual retirement account or a retirement plan or a similar account or plan established under the Internal Revenue laws of the United States are not payable or distributable within the meaning of subsection (1) of this section unless, under the terms of the account or plan, distribution of all or part of the funds would then be mandatory.

      (3) Funds in an account established under ORS 126.805 to 126.886 are not payable or distributable within the meaning of subsection (1) of this section unless the minor on whose behalf the account was opened attains the age of 21 years.