{"data":{"id":"us-dc/d.c.-code-41-152.03","jurisdiction":"us-dc","citation":"D.C. Code § 41-152.03","heading":"When other tax-deferred account presumed abandoned.","body":"(a)\nSubject to § 41-152.10 and except for property described in § 41-152.02 and property held in a plan described in section 529A of the Internal Revenue Code of 1986, approved December 19, 2014 (128 Stat. 4056; 26 U.S.C. § 529A), property held in an account or plan, including a health savings account, that qualifies for tax deferral under the income-tax laws of the United States is presumed abandoned if it is unclaimed by the apparent owner 3 years after the earlier of:\n(1)\nThe date, if determinable by the holder, specified in the income-tax laws and regulations of the United States by which distribution of the property must begin to avoid a tax penalty, with no distribution having been made; or\n(2)\n30 years after the date the account was opened.","path":["Title 41. Personal Property.","Chapter 1A. Revised Uniform Unclaimed Property Act.","Subchapter II. Presumption of Abandonment."],"source_url":"https://code.dccouncil.gov/us/dc/council/code/sections/41-152.03","current_through":"2026-08-20 (D.C. Law 26-175)","vintage":"","retrieved_at":"2026-08-29T05:44:07Z","sha256":"11d068ec1d563e22c81af609c8f18d82f03105def257c30d390ff23aadabcc0d","source_id":"us-dc","stale":false,"prev":"us-dc/d.c.-code-41-152.02","next":"us-dc/d.c.-code-41-152.04"},"notice":"GroundRules: Original legal text. Not legal advice."}