Glossary of Terms
Aggregate Amount

The aggregate amount refers to the amount that can be remitted as one item. In Nebraska, properties totaling less than $25 may be remitted as one entry with no owner specific information required. The Unclaimed Property Division, however, prefers to receive full detail for each property remitted in order to facilitate the return of property to rightful owners. Please make every effort to remit full detail for each property included in your report.

The period of time, beginning when you have lost contact with the owner of a property, after which the property must be turned over to the State of Nebraska. Generally, the dormancy period is five years with exceptions ranging from one year to 15 years. You can find the specific dormancy period of each type of property under Dormancy Periods & Property Codes.


The deadline for most holder reports and remittance is November 1 for the fiscal year ending the preceding June 30. The deadline for life insurance corporations is May 1 for the year ending the previous December 31.

Due Diligence

Steps taken by a holder to locate the owner of the property, including sending a notice to the last known address at least 60 days and not more than 120 days before the reporting deadline.


Reversion of property to the state, e.g., the reversion of the property of a deceased person to the state when there are no legal heirs.

HDE File

An encrypted file using the HRS Pro Digital Envelope (HDE) encryption standard. This file can be created by holders using HRS Pro software or the UPExchange software to create their holder reports. The encrypted file is decrypted and read by Unclaimed Property specialists. Holder reports must be submitted in this file type or created on our website by logging in.


Any person in possession of property subject to the act belonging to another, or who is trustee in case of a trust, or is indebted to another on an obligation subject to the act. You are a holder if you possess intangible property belonging to another person, or, if you are a bank, and you possess tangible property in the form of the content of safe deposit boxes that have been abandoned.

National Association of Unclaimed Property Administrators. NAUPA is a non-profit organization made up of state officials charged with the responsibility of collecting and reuniting owners with their lost unclaimed property. Every state has an unclaimed property program that actively and continuously looks for owners of lost and forgotten assets. Unclaimed property programs also exist in the District of Columbia, Puerto Rico, the U.S. Virgin Islands and the Canadian provinces of Quebec, British Columbia, and Alberta.

Negative Report

If you have nothing to report, but would like to establish that as a matter of record, you may submit a simple declaration on this site at the following page:

A negative report means that you have no cash, no stock, no mutual funds, and no safe deposit boxes to report. Only organizations holding unclaimed property are required by state law to report.


A depositor, a beneficiary, a creditor, a claimant, a payee, or any person having a legal interest in the unclaimed property or his or her legal representative.


This term refers to the item being remitted. In most cases property refers to an uncashed check or account, but it can also mean unclaimed stock, mutual funds, or items abandoned in a safe deposit box.

Unclaimed Property

Unclaimed property consists of cash and other intangible assets that are considered lost or abandoned after an owner cannot be located for a specified period of time. Common types of unclaimed property are commissions, court deposits, dividends, dormant accounts, escrow funds, gift certificates, insurance payments, lost IRAs, matured CDs, money orders, payroll wages, rebates, refunds, royalties, stock and mutual funds, traveler’s checks, and utility deposits. The contents of abandoned safe deposit boxes are also considered unclaimed property.