Section 203 - When other tax-deferred account presumed abandoned.

UT Code § 67-4a-203 (2019) (N/A)
Copy with citation
Copy as parenthetical citation

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