Nebraska § 69-1307.03 Retirement funds; presumed abandoned; when

Nebraska Statutes

§ 69-1307.03 — Retirement funds; presumed abandoned; when

Nebraska § 69-1307.03

Ch. 69Personal Property

This text of Nebraska § 69-1307.03 (Retirement funds; presumed abandoned; when) is published on Counsel Stack Legal Research, covering Nebraska primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Neb. Rev. Stat. § 69-1307.03 (2026).

Text

All intangible property and any income or increment derived therefrom held in an individual retirement account, a retirement plan for self-employed individuals, or similar account or plan established pursuant to the internal revenue laws of the United States, which has not been paid or distributed for more than thirty days after the earliest of the following:

(a)The actual date of distribution or attempted distribution;

(b)the date contracted for distribution in the plan or trust agreement governing the account or plan; or (c) the date specified in the internal revenue law of the United States by which distribution must begin in order to avoid a tax penalty, is presumed abandoned unless the owner or beneficiary within the five years preceding any such date has made additional payments or

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All intangible property and any income or increment derived therefrom held in an individual retirement account, a retirement plan for self-employed individuals, or similar account or plan established pursuant to the internal revenue laws of the United States, which has not been paid or distributed for more than thirty days after the earliest of the following: (a) The actual date of distribution or attempted distribution; (b) the date contracted for distribution in the plan or trust agreement governing the account or plan; or (c) the date specified in the internal revenue law of the United States by which distribution must begin in order to avoid a tax penalty, is presumed abandoned unless the owner or beneficiary within the five years preceding any such date has made additional payments or transfers of property to the account or plan, was paid or received a distribution, communicated concerning the property, or otherwise indicated an interest as evidenced by a memorandum or other record on file with the account or plan fiduciary.