# RCW 63.30.060: RCW 63.30.060: Other tax deferred account presumed abandoned

> Washington · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_WA_T63_C30_S060

## Section

- **Citation:** RCW 63.30.060
- **Heading:** RCW 63.30.060: Other tax deferred account presumed abandoned
- **Jurisdiction:** Washington
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** Washington Code / Title 63 / Chapter 30 / Section 060

## Text

Subject to RCW 63.30.120 and except for property described in RCW 63.30.050 and property held in a plan described in section 529A of the internal revenue code, as it existed on January 1, 2023, 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 is presumed abandoned if it is unclaimed by the apparent owner three 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) Thirty years after the date the account was opened.

## Nearby sections

- [RCW 63.30.010 RCW 63.30.010: Definitions.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T63_C30_S010.md)
- [RCW 63.30.020 RCW 63.30.020: Inapplicability to foreign transaction.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T63_C30_S020.md)
- [RCW 63.30.030 RCW 63.30.030: Rule making.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T63_C30_S030.md)
- [RCW 63.30.040 RCW 63.30.040: Property presumed abandoned.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T63_C30_S040.md)
- [RCW 63.30.050 RCW 63.30.050: Tax deferred retirement account presumed abandoned.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T63_C30_S050.md)
- [RCW 63.30.060 RCW 63.30.060: Other tax deferred account presumed abandoned.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T63_C30_S060.md)
- [RCW 63.30.070 RCW 63.30.070: Custodial account for minor presumed abandoned.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T63_C30_S070.md)
- [RCW 63.30.080 RCW 63.30.080: Contents of safe deposit box presumed abandoned.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T63_C30_S080.md)
- [RCW 63.30.090 RCW 63.30.090: Stored value card presumed abandoned.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T63_C30_S090.md)
- [RCW 63.30.100 RCW 63.30.100: Security presumed abandoned.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T63_C30_S100.md)
- [RCW 63.30.110 RCW 63.30.110: Related property presumed abandoned.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T63_C30_S110.md)
- [RCW 63.30.115 RCW 63.30.115: Funeral service contracts—Trusts presumed abandoned.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T63_C30_S115.md)
- [RCW 63.30.120 RCW 63.30.120: Indication of apparent owner interest in property.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T63_C30_S120.md)
- [RCW 63.30.130 RCW 63.30.130: Knowledge of death of insured or annuitant.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T63_C30_S130.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_WA_T63_C30_S060. Check the current official text before relying on it. Not legal advice.