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TABLE OF CONTENTS

Overview
Basic Rules for Most Types of Unclaimed Property
Statute of Limitations
Records Retention
Audit Period
Entrance Conference
Pre-audit Research
Internal Control
Outstanding Checks
Property and Casualty Insurance Claims Checks and Drafts
Mineral Interests
Deposits Held by Banking Organizations
Unidentified Deposits/Remittances
Checks Issued By Banking Organizations
Traveler's Checks and Money Orders
Safe Deposit and Safekeeping
Credit Balances
Collateral
Employee Benefit Trust Distributions
Personal Trust Property
Corporate Trust Property
Equity and Debt
Credit Memoranda, Gift or Merchandise Certificates, Electronic Gift Cards, Script or Instruments Representing Cash Sold or Originally Issued Prior to September 1, 2005
Credit Memoranda, Gift or Merchandise Certificates, Electronic Gift Cards, Script or Instruments Representing Cash Sold or Originally Issued On or After September 1, 2005
Life Insurance Death Claims
Matured Endowments, Policies Reaching Limiting Age, and Other Maturities Due or Payable
Agent Credit Balances
Policyholder Dividends
Escrow Funds
Preneed Funeral Contracts
Other Special Provisions
Penalties and Interest
Interest Calculation Worksheet Illustrations
Commonly Reported Types of Unclaimed Property Listed by Industry

Disclaimer: This manual has been written for the purposes of a training tool and as a reference guide for the auditor. Any references to taxability, administrative policies, laws, and rules are subject to change due to administrative hearings and actions of the courts or legislature. While the content of the manual is current as of the revision date, the reader is responsible for any changes occurring after this date and should verify the current status of any information by contacting the Comptroller of Public Accounts toll free at 1-800-252-5555.

[Table of Contents]
[Basic Rules]
[Statute of Limitations to Property and Casualty Insurance Claim Checks and Drafts]
[Mineral Interests to Unidentified Deposits/Remittances]
[Checks Issued by Banking Organizations to Collateral]
[Employee Benefit Trust Distributions to Matured Endowments, Policies Reaching Limiting Age, and Other Maturities Due]
[Agent Credit Balances to Penalties and Interest]
[Interest Calculation Worksheet Illustration]
[Commonly Reported Types of Unclaimed Property Listed by Industry]