{"data":{"id":"us-wi/wis.-stat.-177.0203","jurisdiction":"us-wi","citation":"Wis. Stat. § 177.0203","heading":"When other tax-deferred account presumed abandoned.","body":"Subject to s. 177.0210, and except for property described under s. 177.0202 and property held in a plan described in section 529A of the Internal Revenue Code, property held in an account or plan, including a health savings account, that qualifies for federal income tax deferral under the Internal Revenue Code is presumed abandoned if it is unclaimed by the apparent owner 3 years after the earliest of the following:\n(1) The date specified under the Internal Revenue Code or by federal regulation by which the distribution of property must begin in order to avoid a penalty, if no such distribution has been made.\n(2) Thirty years after the date on which the account was opened.","path":["Chs. 164-177, Police Regulations","Chapter 177 Uniform Unclaimed Property Act","SUBCHAPTER II PRESUMPTION OF ABANDONMENT"],"source_url":"https://docs.legis.wisconsin.gov/document/statutes/177.0203","current_through":"2023-24 Wisconsin Statutes updated through 2025 Wis. Act 247 (published 9-4-26)","vintage":"","retrieved_at":"2026-09-05T12:01:00Z","sha256":"eb852c1684f0b2a6f3433fe1641c376d98adc73cb7bb3f193ee2fd25bf5213fe","source_id":"us-wi","stale":false,"prev":"us-wi/wis.-stat.-177.0202","next":"us-wi/wis.-stat.-177.0204"},"notice":"GroundRules: Original legal text. Not legal advice."}