Dormancy Periods

Nebraska’s dormancy period for holders is five years with the following exceptions:

  • 1 year for wages, payroll, salary
  • 1 year for commissions
  • 2 years for dissolution/liquidation
  • 2 years for demutualization proceeds
  • 3 years for unredeemed gift certificates
  • 3 years for utilities
  • 3 years for mineral proceeds & mineral interest
  • 3 years for court deposits/public corporation funds
  • 3 years for credit memos
  • 7 years for money orders
  • 15 years for traveler’s checks

A holder may pay and deliver property before the property is presumed abandoned if the Treasurer approves a request submitted in writing. The Treasurer will only approve requests to escheat property before the appropriate dormancy period is reached if a holder has performed all due diligence requirements.

Property Codes

This list includes, but is not limited to, those items which are covered by the Nebraska Unclaimed Property Act. All of the following types of property MUST be reported if they have remained unclaimed for five years (please note exceptions).

Account Balances - 5 Years
  • AC01
  • AC02
  • AC03
  • AC04
  • AC05
  • AC06
  • AC07
  • AC08
  • AC99
  • Checking Accounts
  • Savings Accounts
  • Matured CD or Savings Certificate
  • Christmas Club Account
  • Money on Deposit to Secure Fund
  • Security Deposits
  • Unidentified Deposits
  • Suspense Accounts
  • Aggregate Account Balances
Uncashed Checks - 5 Years
  • CK01
  • CK02
  • CK03
  • CK04
  • CK05
  • CK06
  • CK07
  • CK08
  • CK09
  • CK10
  • CK11
  • CK12
  • CK13
  • CK14
  • CK15
  • CK16
  • CK99
  • Cashier’s Checks
  • Certified Checks
  • Registered Checks
  • Treasurer’s Checks
  • Drafts
  • Warrants
  • Money Orders - 7 years
  • Traveler’s Checks - 15 Years
  • Foreign Exchange Checks
  • Expense Checks
  • Pension Checks
  • Credit Checks
  • Vendor Checks
  • Checks Written Off to Income
  • Outstanding Official Checks
  • CD Interest Checks
  • Aggregate Uncashed Checks
Court Deposits/Public Corp.
Funds - 3 Years
  • CT01
  • CT02
  • CT03
  • CT04
  • CT05
  • CT06
  • CT99
  • Escrow Funds
  • Condemnation Awards
  • Missing Heirs’ Funds
  • Suspense Accounts
  • Other Court Deposits
  • Uncashed Government Checks
  • Aggregate Court Deposits
Insurance - 5 Years
  • IN01
  •  
  • IN02
  • IN03
  • Individual Policy Benefits or Claim Payments
  • Group Policy Benefits or Claim Payments
  • Proceeds Due Beneficiaries
Insurance - 5 Years (continued)
  • IN04
  •  
  • IN05
  • IN06
  • IN07
  • IN08
  • IN10
  • IN99
  • Proceeds from Matured Policies, Endowments, Annuities
  • Premium Refunds
  • Unidentified Remittances
  • Other Amounts Due under Policy Terms
  • Agent Credit Balances
  • Demutualization Proceeds - 2 years
  • Aggregate Insurance
Mineral Proceeds & Mineral
Interest - 3 Years
  • MI01
  • MI02
  • MI03
  • MI04
  • MI05
  • MI06
  • MI07
  • MI08
  • MI09
  • Net Revenue Interest
  • Royalties
  • Overriding Royalties
  • Production Payments
  • Working /Royalty Interest
  • Bonuses
  • Delay Rentals
  • Shut-in Royalties
  • Minimum Royalties
Miscellaneous Checks & Intangible
Property - 5 Years
  • MS01
  • MS02
  • MS03
  • MS04
  • MS05
  • MS06
  • MS07
  • MS08
  • MS09
  • MS10
  • MS11
  • MS12
  • MS13
  • MS14
  •  
  • MS15
  • MS16
  • MS17
  • MS18
  • MS19
  • MS99
  • Wages, Payroll, Salary - 1 Year
  • Commissions - 1 year
  • Worker’s Compensation Benefits
  • Payment for Goods & Services
  • Customer Overpayments
  • Unidentified Remittances
  • Unrefunded Overcharges
  • Accounts Payable
  • Credit Balances & Accounts Receivable
  • Discounts Due
  • Refunds Due
  • Unredeemed Gift Certificates - 3 years
  • Unclaimed Loan Collateral
  • Pension & Profit Share Plans (IRA,KEOGH)
  • Dissolution/Liquidation - 2 years
  • Miscellaneous Outstanding Checks
  • Miscellaneous Intangible Property
  • Suspense Accounts
  • Credit Memo - 3 Years
  • Aggregate Miscellaneous Property
Securities - 5 Years
  • SC01
  • SC02
  • SC03
  • SC04
  • SC05
  • SC06
  • SC07
  • SC08
  • SC09
  • SC010
  • SC11
  • SC12
  •  
  • SC13
  • SC14
  • SC15
  • SC16
  • SC17
  • SC18
  • SC19
  • SC20
  • SC99
  • Dividends
  • Interest (Bond Coupons)
  • Principal Payments
  • Equity Payments
  • Profits
  • Funds Paid to Purchase Shares
  • Funds for Stocks/Bonds
  • Shares of Stock
  • Cash for Fractional Shares
  • Unexchanged Stock of Successor Corp.
  • Other Certificate of Ownership
  • Underlying Shares /Outstanding Certificates
  • Funds for Liquidation /Redemption
  • Debentures /Bonds /Coupons
  • US Government Securities
  • Mutual Fund Shares
  • Warrants (Rights)
  • Matured Bond Principal
  • Dividend Reinvestment Plans
  • Credit Balances
  • Aggregate Securities
Safe Deposit Items - 5 Years
  • SD01
  • SD02
  • SD03
  • SD04
  • Safe Deposit Box Contents
  • Safekeeping Items
  • Other Tangible Property
  • Unclaimed Loan Collateral
Trusts, Investments & Escrow
Accounts - 5 Years
  • TR01
  • TR02
  • TR03
  • TR04
  • TR05
  • TR99
  • Paying Agent Accounts
  • Undelivered or Uncashed Dividends
  • Funds Held in Fiduciary Capacity
  • Escrow Accounts
  • Trust Vouchers
  • Aggregate Trust Property
Utilities - 3 Years
  • UT01
  • UT02
  • UT03
  • UT04
  • UT99
  • ZZZZ
  • Utility Deposits
  • Membership Fees
  • Refunds or Rebates
  • Capital Credit Distributions
  • Aggregate Utility Property
  • Properties Not Identified
Owner Type & Relationship Codes
Owner Type
  • 1
  • 2
  • 3
  • 4
  • 5
  • 6
  • 7
  • 8
  • Individual
  • Unincorporated Business
  • Estate
  • Corporation
  • Partnership
  • Aggregate Items
  • Unknown Owners
  • VIP/Non-publishable
Relationship Codes
  • AD
  • AF
  • AG
  • AN
  • AO
  • BF
  • BU
  • CC
  • CF
  • CN
  • CU
  • ES
  • EX
  • FB
  • GR
  • Administrator
  • Attorney for
  • Property is an Aggregate
  • And
  • And/Or
  • Beneficiary
  • Business
  • Co-Conservator
  • Custodian for
  • Conservator
  • Custodian
  • Estate of
  • Executor or Executrix
  • For the Benefit of
  • Guardian for
Relationship Codes (continued)
  • HR
  • IN
  • JC
  • JT
  • OR
  • PA
  • PO
  • PR
  • RE
  • SO
  • TE
  • TU
  • UG
  • UN
  • Heirs
  • Individual Owner
  • Common, Joint Tenant
  • Joint Tenancy w/Right
  • Or
  • Payee
  • Power of Attorney
  • Personal Representative
  • Remitter
  • Sole Owner
  • Trustee
  • Trust
  • Uniform Gifts to Minor
  • Unknown
Safekeeping Item Type Codes
  • $$$$
  • COIN
  • JWRY
  • CARD
  • PAPR
  •  
  • S&B
  • STMP
  • MISC
  • Currency
  • Miscellaneous Coins
  • Jewelry
  • Baseball & Other Sports Cards
  • Miscellaneous Legal, Insurance & Personal
  • Stock or Bonds
  • Postage Stamps
  • Items not covered above
Addition Codes
  • DR
  • DV
  • IN
  • ME
  •  
  • SP
  • ZZ
  • Reported in Error on Advertising Report
  • Dividends Earned
  • Interest Earned
  • Additional Royalty or other Mineral Interest Payments
  • Stock Split
  • Addition Code Not Identified Above
Deduction and Withholding Codes
  • DW
  • IW
  • MC
  • SW
  • TW
  • ZZ
  • Dividends Withheld or Discontinued
  • Interest Withheld or Discontinued
  • Mailing Cost
  • Service Charge
  • Income Tax Withheld
  • Deduction Code Not Identified Above