(765 ILCS 1026/15-203)
    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 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.
    (b) If the owner is deceased, then property subject to this Section is presumed abandoned 2 years from the earliest of:
        (1) the date of the distribution or attempted
    
distribution of the property;
        (2) the date of the required distribution as stated
    
in the plan or trust agreement governing the plan; or
        (3) the date, if determinable by the holder,
    
specified in the income tax laws of the United States by which distribution of the property must begin in order to avoid a tax penalty.
(Source: P.A. 100-22, eff. 1-1-18.)