# 765 ILCS 1026/15-203: Section 15-203

> Illinois · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_IL_C765_A1026_S15-203

## Section

- **Citation:** 765 ILCS 1026/15-203
- **Heading:** Section 15-203
- **Jurisdiction:** Illinois
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** Illinois Code / Chapter 765 / Act 1026 / Section 15-203

## Text

(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

## Nearby sections

- [765 ILCS 1026/15-101 Section 15-101](https://www.frixlaw.com/law-library/statutes/STATE_IL_C765_A1026_S15-101.md)
- [765 ILCS 1026/15-102 Section 15-102](https://www.frixlaw.com/law-library/statutes/STATE_IL_C765_A1026_S15-102.md)
- [765 ILCS 1026/15-103 Section 15-103](https://www.frixlaw.com/law-library/statutes/STATE_IL_C765_A1026_S15-103.md)
- [765 ILCS 1026/15-104 Section 15-104](https://www.frixlaw.com/law-library/statutes/STATE_IL_C765_A1026_S15-104.md)
- [765 ILCS 1026/15-201 Section 15-201](https://www.frixlaw.com/law-library/statutes/STATE_IL_C765_A1026_S15-201.md)
- [765 ILCS 1026/15-202 Section 15-202](https://www.frixlaw.com/law-library/statutes/STATE_IL_C765_A1026_S15-202.md)
- [765 ILCS 1026/15-203 Section 15-203](https://www.frixlaw.com/law-library/statutes/STATE_IL_C765_A1026_S15-203.md)
- [765 ILCS 1026/15-204 Section 15-204](https://www.frixlaw.com/law-library/statutes/STATE_IL_C765_A1026_S15-204.md)
- [765 ILCS 1026/15-205 Section 15-205](https://www.frixlaw.com/law-library/statutes/STATE_IL_C765_A1026_S15-205.md)
- [765 ILCS 1026/15-206 Section 15-206](https://www.frixlaw.com/law-library/statutes/STATE_IL_C765_A1026_S15-206.md)
- [765 ILCS 1026/15-208 Section 15-208](https://www.frixlaw.com/law-library/statutes/STATE_IL_C765_A1026_S15-208.md)
- [765 ILCS 1026/15-209 Section 15-209](https://www.frixlaw.com/law-library/statutes/STATE_IL_C765_A1026_S15-209.md)
- [765 ILCS 1026/15-210 Section 15-210](https://www.frixlaw.com/law-library/statutes/STATE_IL_C765_A1026_S15-210.md)
- [765 ILCS 1026/15-211 Section 15-211](https://www.frixlaw.com/law-library/statutes/STATE_IL_C765_A1026_S15-211.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_IL_C765_A1026_S15-203. Check the current official text before relying on it. Not legal advice.