Section 15-202

(765 ILCS 1026/15-202) Sec. 15-202. When tax-deferred and tax-exempt retirement accounts presumed abandoned. (a) Subject to Section 15-210, property held in a pension account or retirement account that qualifies for tax deferral or tax exemption under the income-tax laws of the United States is presumed abandoned if it is unclaimed by the apparent owner after the later of: (1) 3 years after the following dates: (A) except as in subparagraph (B), the date a communication sent by the holder by