Escheatment State guides

California

California escheatment is a complex but necessary part of doing business in the state. With Eisen, navigating these laws becomes simple and straightforward so you don’t have to worry about errors with compliance or reporting.

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Overview of California Escheatment Laws

It’s pretty easy to get overwhelmed with California’s escheatment laws. Understanding the key legislation and property types involved is the first step toward wrapping your mind around the process.

Relevant Legislation

Administered by the State Controller’s Office, the Unclaimed Property Law outlines the rules for escheatment, including the types of property that fall under the law, the dormancy periods, and other finer points. 

Types of Property Subject to Escheatment

Various types of property may be subject to escheatment in California, including:

  • Bank accounts (savings and checking)
  • Uncashed checks (payroll, vendor payments)
  • Insurance proceeds
  • Safe deposit box contents
  • Securities (stocks, bonds)
  • Utility deposits

California Dormancy Periods and Triggering Events

Any property falling under escheatment (that is, any property considered unclaimed) only does so after a “dormancy period.” Dormancy periods start with the last recorded owner-initiated activity. 

Below is a summary of California's dormancy periods for common property types, as defined in the California Holder Handbook:

Property Type Dormancy Period Triggering Event
Cashier's Checks 3 years CCP 1513 (a) (4)
Demand Deposits (Checking) 3 years CCP 1513 (a) (1) (A)
Dividends 3 years CCP 1516
Electronic Money Transfers without a Written Instrument 3 years CCP 1520 (a)
Employee Benefit Plan 3 years CCP 1521
Escrow Accounts 3 years CCP 1518
Gift Certificates With Expiration and that are given in exchange for money or any other thing of value 3 years CCP 1520
Interest 3 years CCP 1513 (a) (1) (A) & 1516
IRA's & Retirement Plans 3 years CCP 1513 (a) (6) (A) & 1518
Life Insurance Funds 3 years CCP 1515
Distribution from a Dissolved or Liquidated Business 6 Months CCP 1517
Matured Time Deposits (CD's) 3 years CCP 1513 (a) (1) (A)
Money Orders / Electronic Transfers with a Written Instrument 7 years CCP 1513 (a) (5)
Ordered Refunds 1 years CCP 1519.5
Safe-Deposit Boxes 3 years CCP 1514
Savings 3 years CCP 1513 (a) (1) (A)
Stocks and Bonds 3 years CCP 1516
Travelers Checks 15 years CCP 1513 (a) (3)
Wages or Salaries 1 years CCP 1513 (a) (7)
Written Instruments (checks) 3 years CCP 1513 (a) (4)
Other Tangible and Intangible Property 3 years CCP 1520

California Reporting and Remitting Unclaimed Property Process

If you want to comply with these with California laws you’ll have to follow a strict process. Fortunately, that process is spelled out clearly, including when it starts and how to adhere to timely reporting and remittance. 

With that in mind, you should be always taking charge of escheatment tasks, including:

  1. Identifying Unclaimed Property: Stay on top of when property enters its dormancy period. This means reviewing your records to pinpoint any property that has reached its dormancy period. Better yet, you should have automated processes in place to make sure you don’t forget anything.

  2. Performing Due Diligence: Make sure that you’ve made every effort to reach out to the property owner through written mail by tracking down previous addresses.

  3. Filing the Annual Report: Submit a detailed report to the California State Controller’s Office, including owner information, property types, and values.

  4. Remitting the Property: Eventually, you’ll be expected to transfer the unclaimed property to the state, either electronically (for funds) or physically for items like safe deposit box contents.

  5. Maintaining Records: Keep all records of reported property for at least seven years, as required by law.

Easily Manage California Escheatment Compliance Using Eisen

Simplify your escheatment process with Eisen's comprehensive solutions.

Escheatment Hub

Our Escheatment Hub allows you to automate your unclaimed property reporting. It streamlines identification, due diligence, and reporting, reducing manual efforts.

Disbursement Hub

Our Disbursement Hub facilitates efficient remittance of unclaimed property, ensuring timely transfers to the state and minimizing compliance risks.

Outreach Hub

Enhance your due diligence with the Outreach Hub. Engage owners through automated communications, increasing the chances of reuniting them with their property.

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— Jane Smith, CFO of ABC Bank

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Resources — For educational Purposes Only

Escheatment Calculator

A simple tool to help you understand the escheatment process. Provided for educational purposes only—not a substitute for professional legal or compliance advice.

A simple tool to help you understand the escheatment process. Provided for educational purposes only—this calculator is not a substitute for professional legal or compliance advice.

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