{"data":{"id":"us-ky/krs-393a.060","jurisdiction":"us-ky","citation":"KRS 393A.060","heading":"When other tax-deferred account presumed abandoned.","body":"Subject to KRS 393A.120 and except for property described in KRS 393A.050 and\nproperty held in a plan described in 26 U.S.C. sec. 529A, property held in an account or\nplan, including a health savings account, that qualifies for tax deferral under the incom e-\ntax laws of the United States shall be presumed abandoned if it is unclaimed by the\napparent owner three (3) years after the earlier of:\n(1) The date, if determinable by the holder, specified in the income -tax laws and\nregulations of the United States by  which distribution of the property shall begin to\navoid a tax penalty, with no distribution having been made; or\n(2) Thirty (30) years after the date the account was opened.","path":["KRS Chapter 393A"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=48103","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:59:24Z","sha256":"75d4a779a964faffe4104fdd4cf9ddf56068c44d472dfe925b878ee1141c5a23","source_id":"us-ky","stale":false,"prev":"us-ky/krs-393a.050","next":"us-ky/krs-393a.070"},"notice":"GroundRules: Original legal text. Not legal advice."}