{"data":{"id":"us-me/33-m.r.s.-2063","jurisdiction":"us-me","citation":"33 M.R.S. §2063","heading":"When other tax-deferred account presumed abandoned","body":"1.  Presumed abandoned after 3 years.  Subject to section 2070 and except for property described in section 2062, 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:\nA.  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 must begin to avoid a tax penalty, with no distribution having been made; and\nB.  Thirty years after the date the account or plan was opened.\n2.  Presumed abandoned after 2 years.  If the owner is deceased, property under subsection 1 is presumed abandoned 2 years from the earliest of:\nA.  The date of the distribution or attempted distribution of the property;\nB.  The date of the required distribution as stated in the plan or trust agreement governing the plan; and\nC.  The date, if determinable by the holder, specified in the income tax laws of the United States by which distribution of the property must begin in order to avoid a tax penalty.","path":["TITLE 33: PROPERTY","CHAPTER 45: MAINE REVISED UNCLAIMED PROPERTY ACT","SUBCHAPTER 2: PRESUMPTION OF ABANDONMENT"],"source_url":"https://legislature.maine.gov/statutes/33/title33sec2063.html","current_through":"October 1, 2025","vintage":"","retrieved_at":"2026-09-04T15:12:39Z","sha256":"40dcd7762d1ceed6fabe6cae7dc808bc3da80fc3f65a49239188b18bda27d3b3","source_id":"us-me","stale":false,"prev":"us-me/33-m.r.s.-2062","next":"us-me/33-m.r.s.-2064"},"notice":"GroundRules: Original legal text. Not legal advice."}