§ 41–152.03. When other tax-deferred account presumed abandoned.
Subject 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:
(1) 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; or
(2) 30 years after the date the account was opened.