Section 15-203

(765 ILCS 1026/15-203) (Text of Section before amendment by P.A. 104-116) Sec. 15-203. When other tax-deferred account presumed abandoned. (a) Subject to Section 15-210 and except for property described in Section 15-202, 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