Wisconsin Statutes & Annotations
Chapter 177 - Uniform unclaimed property act.
177.0401 - Report required by holder.

177.0401 Report required by holder.
(1)
(a) A holder of property presumed abandoned and subject to the custody of the administrator shall report in a record to the administrator concerning the property.
(b) A holder shall report electronically in a format approved by the administrator, unless the administrator approves another method.
(2) A holder may contract with a 3rd party to make the report required under sub. (1).
(3) Regardless of whether a holder enters into a contract under sub. (2), the holder is responsible to the administrator for the complete, accurate, and timely reporting of property presumed abandoned and for paying or delivering the property described in the report to the administrator.
History: 2021 a. 87.

Structure Wisconsin Statutes & Annotations

Wisconsin Statutes & Annotations

Chapter 177 - Uniform unclaimed property act.

177.001 - Short title.

177.01 - Definitions.

177.015 - Inapplicability to foreign transactions and other exemptions.

177.016 - Rules.

177.0201 - When property presumed abandoned.

177.0202 - When tax-deferred retirement account presumed abandoned.

177.0203 - When other tax-deferred account presumed abandoned.

177.0204 - When custodial account for a minor presumed abandoned.

177.0205 - When contents of safe deposit box presumed abandoned.

177.0206 - When U.S. savings bonds presumed abandoned.

177.0207 - When security presumed abandoned.

177.0208 - When related property presumed abandoned.

177.0209 - Proceeds from sale of property in self-service storage facility.

177.0210 - Indication of apparent owner interest in property.

177.0211 - Knowledge of death of insured or annuitant.

177.0212 - Deposit account for proceeds of insurance policy or annuity contract.

177.0213 - Property held by agents and fiduciaries.

177.0214 - Distributions by certain insurance company activities.

177.0215 - Refunds held by business associations.

177.0301 - Address of apparent owner to establish priority.

177.0302 - Address of apparent owner in this state.

177.0303 - If records show multiple addresses of apparent owner.

177.0304 - Holder domiciled in this state.

177.0305 - Custody if transaction took place in this state.

177.0306 - Traveler's check, money order, or similar instrument.

177.0307 - Virtual currency.

177.0308 - Hazardous or dangerous items found in safe deposit box.

177.0401 - Report required by holder.

177.0402 - Content of report.

177.0403 - When report to be filed.

177.0404 - Retention of records by holder.

177.0405 - Property reportable and payable or deliverable absent owner demand.

177.0406 - Negative reporting.

177.0501 - Notice to apparent owner by holder.

177.0502 - Contents of notice by holder.

177.0503 - Notice by administrator.

177.0504 - Cooperation among state officers and agencies to locate apparent owners.

177.0505 - Tax return identification of apparent owners.

177.0601 - Definition of good faith.

177.0602 - Dormancy charge.

177.0603 - Payment or delivery of property to administrator.

177.0604 - Effect of payment or delivery of property to administrator.

177.0605 - Recovery of property by holder from administrator.

177.0606 - Property removed from safe deposit box.

177.0607 - Income, interest, or gain while in the administrator's custody.

177.0608 - Administrator's options as to custody.

177.0609 - Disposition of property having no substantial value; immunity from liability.

177.0610 - Periods of limitation and repose.

177.0701 - Public sale of property.

177.0702 - Disposal of securities.

177.0703 - Purchaser owns property after sale.

177.0704 - Military medal or decoration.

177.0801 - Deposit of funds by administrator.

177.0802 - Administrator to retain records of property.

177.0901 - Claim of another state to recover property.

177.0902 - When property subject to recovery by another state.

177.0903 - Claim for property by person claiming to be owner.

177.0904 - When administrator must honor claim for property.

177.0905 - Allowance of claim for property.

177.0906 - Action by person whose claim is denied.

177.0907 - Claim to recover abandoned U.S. savings bond.

177.1001 - Verified report of property.

177.1002 - Requests for reports and examination of records.

177.1003 - Records obtained in examination.

177.1004 - Failure of person to maintain records.

177.1005 - Administrator's contract with another to conduct examination.

177.1101 - Default assessment.

177.1102 - Notice of assessment.

177.1103 - Appeal of assessment.

177.1104 - Penalties.

177.1201 - Enforcement.

177.1202 - Interstate and international agreement; cooperation.

177.1203 - Action involving another state or foreign country.

177.1204 - Penalties.

177.1205 - Waiver of penalties.

177.1206 - Recovery of property paid to incorrect claimant.

177.1301 - When agreement to locate property enforceable.

177.1302 - When agreement to locate property void.

177.1401 - Definitions; applicability.

177.1402 - Confidential information.

177.1403 - When confidential information may be disclosed.

177.1501 - Uniformity of application and construction.

177.1502 - Effect of new provisions; clarification of application.

177.1503 - Escheat of property to municipalities.

177.1504 - Escheat of U.S. savings bonds.

177.1505 - Voluntary disclosure.