Wisconsin § 177.0203 When other tax-deferred account presumed abandoned.

Wisconsin Statutes

§ 177.0203 — When other tax-deferred account presumed abandoned.

Wisconsin § 177.0203

Ch. 177Uniform unclaimed property act

Subch.subch. II of ch. 177 SUBCHAPTER II

PRESUMPTION OF ABANDONMENT

This text of Wisconsin § 177.0203 (When other tax-deferred account presumed abandoned.) is published on Counsel Stack Legal Research, covering Wisconsin primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Wis. Stat. § 177.0203 (2026).

Text

0203  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:
0203(1) (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.
0203(2) (2) Thirty years after the date on which the account was opened.

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177.0203 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:
177.0203(1) (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.
177.0203(2) (2) Thirty years after the date on which the account was opened.