§ 66-29-107. Presumption of abandonment of other tax-deferred accounts.

TN Code § 66-29-107 (2019) (N/A)
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(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 (30) years after the date the account was opened.