# KRS § 393A.060: 393A.060 When other tax-deferred account presumed abandoned

> Kentucky · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_KY_TXXXIV_C393A_S393A.060

## Section

- **Citation:** KRS § 393A.060
- **Heading:** 393A.060 When other tax-deferred account presumed abandoned
- **Jurisdiction:** Kentucky
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** KY Code / Title XXXIV / Chapter 393A / Section 393A.060

## Text

393A.060 When other tax-deferred account presumed abandoned.

Subject to KRS 393A.120 and except for property described in KRS 393A.050 and

property held in a plan described in 26 U.S.C. sec. 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 shall be presumed abandoned if it is unclaimed by the

apparent owner three (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 shall begin to

avoid a tax penalty, with no distribution having been made; or

(2) Thirty (30) years after the date the account was opened.

## Nearby sections

- [KRS § 393A.010 393A.010 Definitions for chapter](https://www.frixlaw.com/law-library/statutes/STATE_KY_TXXXIV_C393A_S393A.010.md)
- [KRS § 393A.020 393A.020 Inapplicability to foreign transaction](https://www.frixlaw.com/law-library/statutes/STATE_KY_TXXXIV_C393A_S393A.020.md)
- [KRS § 393A.030 393A.030 Administrative regulations](https://www.frixlaw.com/law-library/statutes/STATE_KY_TXXXIV_C393A_S393A.030.md)
- [KRS § 393A.035 393A.035 Unclaimed property trust fund](https://www.frixlaw.com/law-library/statutes/STATE_KY_TXXXIV_C393A_S393A.035.md)
- [KRS § 393A.040 393A.040 When property presumed abandoned](https://www.frixlaw.com/law-library/statutes/STATE_KY_TXXXIV_C393A_S393A.040.md)
- [KRS § 393A.050 393A.050 When tax-deferred retirement account presumed abandoned](https://www.frixlaw.com/law-library/statutes/STATE_KY_TXXXIV_C393A_S393A.050.md)
- [KRS § 393A.060 393A.060 When other tax-deferred account presumed abandoned](https://www.frixlaw.com/law-library/statutes/STATE_KY_TXXXIV_C393A_S393A.060.md)
- [KRS § 393A.070 393A.070 When custodial account for minor presumed abandoned](https://www.frixlaw.com/law-library/statutes/STATE_KY_TXXXIV_C393A_S393A.070.md)
- [KRS § 393A.080 393A.080 When contents of safe-deposit box presumed abandoned](https://www.frixlaw.com/law-library/statutes/STATE_KY_TXXXIV_C393A_S393A.080.md)
- [KRS § 393A.090 393A.090 When stored-value card presumed abandoned](https://www.frixlaw.com/law-library/statutes/STATE_KY_TXXXIV_C393A_S393A.090.md)
- [KRS § 393A.100 393A.100 When security presumed abandoned](https://www.frixlaw.com/law-library/statutes/STATE_KY_TXXXIV_C393A_S393A.100.md)
- [KRS § 393A.110 393A.110 When related property presumed abandoned](https://www.frixlaw.com/law-library/statutes/STATE_KY_TXXXIV_C393A_S393A.110.md)
- [KRS § 393A.120 393A.120 Indication of apparent owner interest in property](https://www.frixlaw.com/law-library/statutes/STATE_KY_TXXXIV_C393A_S393A.120.md)
- [KRS § 393A.130 393A.130 Knowledge of death of insured or annuitant](https://www.frixlaw.com/law-library/statutes/STATE_KY_TXXXIV_C393A_S393A.130.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_KY_TXXXIV_C393A_S393A.060. Check the current official text before relying on it. Not legal advice.