# D.C. Code § 41-152.03: When other tax-deferred account presumed abandoned

> District of Columbia · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_DC_T41_C1A_S41-152.03

## Section

- **Citation:** D.C. Code § 41-152.03
- **Heading:** When other tax-deferred account presumed abandoned
- **Jurisdiction:** District of Columbia
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** DC Code / Title 41 / Chapter 1A / § 41-152.03

## Text

(a) 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.

## Nearby sections

- [D.C. Code § 41-151.01 § 41-151.01. Short title.](https://www.frixlaw.com/law-library/statutes/STATE_DC_T41_C1A_S41-151.01.md)
- [D.C. Code § 41-151.02 § 41-151.02. Definitions.](https://www.frixlaw.com/law-library/statutes/STATE_DC_T41_C1A_S41-151.02.md)
- [D.C. Code § 41-151.03 § 41-151.03. Inapplicability to foreign transaction.](https://www.frixlaw.com/law-library/statutes/STATE_DC_T41_C1A_S41-151.03.md)
- [D.C. Code § 41-151.04 § 41-151.04. Rules.](https://www.frixlaw.com/law-library/statutes/STATE_DC_T41_C1A_S41-151.04.md)
- [D.C. Code § 41-152.01 § 41-152.01. When property is presumed abandoned.](https://www.frixlaw.com/law-library/statutes/STATE_DC_T41_C1A_S41-152.01.md)
- [D.C. Code § 41-152.02 § 41-152.02. When tax-deferred retirement account presumed abandoned.](https://www.frixlaw.com/law-library/statutes/STATE_DC_T41_C1A_S41-152.02.md)
- [D.C. Code § 41-152.03 § 41-152.03. When other tax-deferred account presumed abandoned.](https://www.frixlaw.com/law-library/statutes/STATE_DC_T41_C1A_S41-152.03.md)
- [D.C. Code § 41-152.04 § 41-152.04. When custodial account for minor presumed abandoned.](https://www.frixlaw.com/law-library/statutes/STATE_DC_T41_C1A_S41-152.04.md)
- [D.C. Code § 41-152.05 § 41-152.05. When contents of safe-deposit box presumed abandoned.](https://www.frixlaw.com/law-library/statutes/STATE_DC_T41_C1A_S41-152.05.md)
- [D.C. Code § 41-152.06 § 41-152.06. When stored-value card presumed abandoned.](https://www.frixlaw.com/law-library/statutes/STATE_DC_T41_C1A_S41-152.06.md)
- [D.C. Code § 41-152.07 § 41-152.07. When gift card presumed abandoned.](https://www.frixlaw.com/law-library/statutes/STATE_DC_T41_C1A_S41-152.07.md)
- [D.C. Code § 41-152.08 § 41-152.08. When security presumed abandoned.](https://www.frixlaw.com/law-library/statutes/STATE_DC_T41_C1A_S41-152.08.md)
- [D.C. Code § 41-152.09 § 41-152.09. When related property presumed abandoned.](https://www.frixlaw.com/law-library/statutes/STATE_DC_T41_C1A_S41-152.09.md)
- [D.C. Code § 41-152.10 § 41-152.10. Indication of apparent owner interest in property.](https://www.frixlaw.com/law-library/statutes/STATE_DC_T41_C1A_S41-152.10.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_DC_T41_C1A_S41-152.03. Check the current official text before relying on it. Not legal advice.