reglab/housing_qa huggingface dataset:
12 DE Code § 1136. (2021)
2021 Delaware Code|Title 12 - Decedents' Estates and Fiduciary Relations|Chapter 11. Escheats|Subchapter II. Unclaimed Property|§ 1136. Indication of owner interest in property.

§ 1136. Indication of owner interest in property. (a) Property is not presumed abandoned if the owner indicates an interest in the property during the applicable periods in this chapter. (b) An indication of an owner's interest in property includes any of the following:  (1) A record communicated by the owner to the holder or agent of the holder concerning the property or the account in which the property is held. (2) An oral communication by the owner to the holder or agent of the holder concerning the property or the account in which the property is held, if the holder or its agent contemporaneously makes and preserves a record of the fact of the owner's communication. (3) Presentment of a check or other instrument of payment of a dividend, interest payment, or other distribution. (4) Activity directed by an owner in the account in which the property is held, including accessing the account or information concerning the account, or a direction by the owner to increase, decrease, or otherwise change the amount or type of property held in the account. (5) Subject to subsection (d) of this section, payment of a premium on an insurance policy. (c) A communication with an owner by a person other than the holder or the holder's representative is not an indication of the owner's interest in the property unless a record of the communication evidences the owner's knowledge of a right to the property. (d) Application of an automatic-premium-loan provision or other nonforfeiture provision contained in an insurance policy is not an indication of the insured's interest in the policy and does not prevent the policy from maturing or terminating if the insured has died or the insured or the beneficiary of the policy otherwise has become entitled to the proceeds before depletion of the cash surrender value of the policy by application of the provision. (e) If the property is either held within accounts established for automatic electronic deposit of dividends (“ACH Accounts”) or within accounts established as part of a dividend reinvestment plan, including mutual fund accounts and brokerage accounts (collectively, “DRP Accounts”), the mailing of an IRS Form 1099 relating to the investment or account by the holder or its agent to the owner that is not returned to the holder or its agent by the United States Postal Service is an indication of the owner's interest in the property. (f) For purposes of a security where the last-known address of the owner is in a foreign country, an executed Form W-8 BEN from the owner dated within 3 years of the end of any calendar year on file with the holder or its agent is an indication of the owner's interest in the property. (g) If an owner has more than 1 investment or account with a holder, an indication of owner interest with respect to 1 investment or account with that holder is an indication of the owner's interest in all accounts of the owner with respect to that holder.  81 Del. Laws, c. 1, § 2;
12 DE Code § 1137. (2021)
2021 Delaware Code|Title 12 - Decedents' Estates and Fiduciary Relations|Chapter 11. Escheats|Subchapter II. Unclaimed Property|§ 1137. Knowledge of death.

§ 1137. Knowledge of death. Knowledge of death regarding an owner's interest in property may be identified through any source, including a declaration of death, death certificate, a comparison of the holder's records against the Social Security death master file, or other equivalent resources.  81 Del. Laws, c. 1, § 2;
12 DE Code § 1138. (2021)
2021 Delaware Code|Title 12 - Decedents' Estates and Fiduciary Relations|Chapter 11. Escheats|Subchapter II. Unclaimed Property|§ 1138. Retained asset account for insurance policy or annuity contract.

§ 1138. Retained asset account for insurance policy or annuity contract. If proceeds payable under a life or endowment insurance policy or annuity contract are deposited into an account with check or draft writing privileges for the beneficiary of the policy or contract and the proceeds are retained by the insurance company or its agent under a supplementary contract not involving annuity benefits other than death benefits, the policy or contract includes the assets in the account. 81 Del. Laws, c. 1, § 2;
12 DE Code § 1139. (2021)
2021 Delaware Code|Title 12 - Decedents' Estates and Fiduciary Relations|Chapter 11. Escheats|Subchapter II. Unclaimed Property|§ 1139. Address of owner to establish priority.

§ 1139. Address of owner to establish priority. (a) The last-known address of an owner is a description, code, or other indication of the location of the owner on the holder's books and records which identifies the state of the last-known address of the owner. (b) The address of the owner of a life or endowment insurance policy or annuity contract or its proceeds is presumed to be the address of the insured or annuitant if a person other than the insured or annuitant is entitled to the amount owed under the policy or contract and the address of the other person is not known by the insurance company and cannot be determined under § 1140 of this title. 12 Del. C. 1953, §  1162;  50 Del. Laws, c. 507, §  1;  58 Del. Laws, c. 451, §  1;  81 Del. Laws, c. 1, § 2;
12 DE Code § 1140. (2021)
2021 Delaware Code|Title 12 - Decedents' Estates and Fiduciary Relations|Chapter 11. Escheats|Subchapter II. Unclaimed Property|§ 1140. Address of owner in this State.

§ 1140. Address of owner in this State. The State Escheator may take custody of property that is presumed abandoned, whether located in this State or another state, or in a foreign country if the last-known address of the owner, as shown on the records of the holder, is in this State. 81 Del. Laws, c. 1, § 2;
12 DE Code § 1141. (2021)
2021 Delaware Code|Title 12 - Decedents' Estates and Fiduciary Relations|Chapter 11. Escheats|Subchapter II. Unclaimed Property|§ 1141. Holder domiciled in this State.

§ 1141. Holder domiciled in this State. (a) Except as otherwise provided in subsection (b) of this section or § 1140 of this title, the State Escheator may take custody of property presumed abandoned, whether located in this State, another state, or a foreign country, if the holder is domiciled in this State or is the State or a governmental subdivision, agency, or instrumentality of this State, and any of the following circumstances are met:  (1) Another state is not entitled to the property because there is no last-known address in the records of the holder of the owner or other person entitled to the property. (2) The state of the last-known address of the owner or other person entitled to the property does not provide for custodial taking of the property. (3) The last-known address of the owner is in a foreign country.  (b) Property is not subject to custody of the State Escheator under subsection (a) of this section if the property is specifically exempt from custodial taking under the law of this State or the state of the last-known address of the owner. (c) If the holder's state of domicile has changed since the time the property was presumed abandoned, the holder's state of domicile in this section is deemed to be the state where the holder was domiciled at the time the property was presumed abandoned. 81 Del. Laws, c. 1, § 2;
12 DE Code § 1142. (2021)
2021 Delaware Code|Title 12 - Decedents' Estates and Fiduciary Relations|Chapter 11. Escheats|Subchapter II. Unclaimed Property|§ 1142. Report required by holder.

§ 1142. Report required by holder. (a) A holder of property presumed abandoned and subject to the custody of the State Escheator shall file an annual report to the State Escheator concerning the property. Beginning March 1, 2018, all reports under this section must be in a web-based record, and the State Escheator may not accept any other medium or method for submitting the report. (b) A holder may contract with a third party to make the report required under subsection (a) of this section. (c) If a holder contracts with a third party under subsection (b) of this section, the holder is responsible to the State Escheator for all of the following:  (1) The complete, accurate, and timely reporting of property presumed abandoned. (2) Paying or delivering to the State Escheator property described in the report filed under this section.81 Del. Laws, c. 1, § 2;
12 DE Code § 1143. (2021)
2021 Delaware Code|Title 12 - Decedents' Estates and Fiduciary Relations|Chapter 11. Escheats|Subchapter II. Unclaimed Property|§ 1143. Content of report.

§ 1143. Content of report. (a) The report required under § 1142 of this title must do all of the following:  (1) Be signed by or on behalf of the holder and verified as to its completeness and accuracy. (2) Describe the property. (3) Except for a traveler's check or money order, contain the following information about the owner of the property: the name, if known; the last-known address, if known; and the Social Security number or taxpayer identification number, if known or readily ascertainable. (4) For an amount held or owing under a life or endowment insurance policy or annuity contract, contain the full name and last-known address of the insured, annuitant, or other owner of the policy or contract and of the beneficiary. (5) Contain the commencement date for determining abandonment under § 1133 of this title. (6) State that the holder has complied with the notice requirements of § 1148 of this title. (7) Identify property that is a nonfreely transferable security, and explain why it is a nonfreely transferable security. (8) Identify a designated individual employed by the holder who will serve as the contact for all correspondence with the State related to the reporting and remittance of unclaimed property under this chapter and contain the designated individual's mailing address, telephone number, email address, and title. The holder must notify the State of any change of the designated individual or any information provided about the designated individual. (9) Contain other information which the State Escheator may prescribe. (b) A report under § 1142 of this title may include personal information about the owner or the owner's property to the extent such information is not otherwise prohibited by federal law. Any personal information, and disclosure of such information, must be treated in accordance with § 1189 of this title. (c) If a holder has changed the holder's name while holding property presumed abandoned or is a successor to another holder that previously held the property for the owner, the holder shall include in the report under § 1142 of this title the holder's former name or the name of the previous holder, if any, and the known name and address of each previous holder of the property. (d) No reporting shall be required solely by virtue of holding property constituting consideration paid for unredeemed gift cards which, in the aggregate, for the reporting period have a face value of less than $5,000, or for gift cards having an original issue amount of $5.00 or under issued by a holder whose business is described in § 2906 of Title 30, whether or not such firm conducts business in this State. 81 Del. Laws, c. 1, § 2;  83 Del. Laws, c. 59, § 3;
12 DE Code § 1144. (2021)
2021 Delaware Code|Title 12 - Decedents' Estates and Fiduciary Relations|Chapter 11. Escheats|Subchapter II. Unclaimed Property|§ 1144. When report to be filed.

§ 1144. When report to be filed. (a) Subject to subsection (d) of this section, the report under § 1142 of this title pertaining to property designated under § 1133 of this title must be filed by all holders and business associations other than banking organizations and insurance companies on or before March 1 of each year to cover the 12 months preceding January 1 of that year. (b) Subject to subsection (d) of this section, the report under § 1142 of this section pertaining to property designated under § 1133 of this title must be filed by banking organizations on or before November 10 of each year to cover the 12 months preceding July 1 of that year. (c) Subject to subsection (d) of this section, the report under § 1142 of this title pertaining to property designated under § 1133 of this title must be filed by insurance companies on or before December 20 of each year to cover the 12 months preceding January 1 of that year. (d) Before the date for filing the report under § 1142 of this title, the holder of property presumed abandoned may request an extension of the date of filing from the State Escheator. The State Escheator may grant an extension for good cause. If the State Escheator grants an extension, the holder may pay or make a partial payment of the amount the holder estimates ultimately will be due. The payment or partial payment terminates accrual of interest on the amount paid. 81 Del. Laws, c. 1, § 2;
12 DE Code § 1145. (2021)
2021 Delaware Code|Title 12 - Decedents' Estates and Fiduciary Relations|Chapter 11. Escheats|Subchapter II. Unclaimed Property|§ 1145. Retention of records by holder.

§ 1145. Retention of records by holder. A holder required to file a report under § 1142 of this title shall retain records for 10 years after the date the report was filed, unless a shorter period is provided by the State Escheator by rule or regulation. A holder may satisfy the requirement to retain records under this section through an agent. The records retained must contain all of the following:  (1) The verifiable information required to be included in the report. (2) The date, place, and nature of the circumstances that gave rise to the property right. (3) The amount or value of the property. (4) The last address of the owner, if known to the holder. (5) If the holder sells, issues, or provides to others for sale or issue in this State traveler's checks or money orders, a record of the instruments while they remain outstanding indicating the state and date of issue.81 Del. Laws, c. 1, § 2;
12 DE Code § 1146. (2021)
2021 Delaware Code|Title 12 - Decedents' Estates and Fiduciary Relations|Chapter 11. Escheats|Subchapter II. Unclaimed Property|§ 1146. When property reportable and payable or deliverable.

§ 1146. When property reportable and payable or deliverable. Property is reportable and payable or deliverable under this chapter even if the owner fails to make demand or present an instrument or document otherwise required to obtain payment. 81 Del. Laws, c. 1, § 2;
12 DE Code § 1147. (2021)
2021 Delaware Code|Title 12 - Decedents' Estates and Fiduciary Relations|Chapter 11. Escheats|Subchapter II. Unclaimed Property|§ 1147. Limitation on assignment or transfer of liability.

§ 1147. Limitation on assignment or transfer of liability. (a) A holder may not assign or otherwise transfer its obligation to hold for or pay or deliver property or to comply with the duties of this chapter, other than to a parent, subsidiary, or affiliate of the holder.  (b) Unless otherwise agreed to by the parties to a transaction, the holder's successor by merger or consolidation, or any person or entity that acquires all or substantially all of the holder's capital stock or assets, shall be responsible for fulfilling the holder's obligation to hold for or pay or deliver property or to comply with the duties of this chapter regarding the transfer to it of property owed to and being held for an owner resulting from the merger, consolidation, or acquisition. (c) Nothing in this section prohibits a holder from contracting with a third party for the reporting of unclaimed property. But, a holder shall remain responsible to the State Escheator for the complete, accurate, and timely reporting of the property. 81 Del. Laws, c. 1, § 2;
12 DE Code § 1148. (2021)
2021 Delaware Code|Title 12 - Decedents' Estates and Fiduciary Relations|Chapter 11. Escheats|Subchapter II. Unclaimed Property|§ 1148. Notice to owner by holder [For application of this section, see 83 Del. Laws, c. 59, § 25].

§ 1148. Notice to owner by holder [For application of this section, see 83 Del. Laws, c. 59, § 25]. The holder of property presumed abandoned shall send to the owner notice that complies with § 1149 of this title in a format acceptable to the State Escheator, by first-class United States mail, not more than 120 days nor less than 60 days before filing the report under § 1142 of this title, or at any time as directed under § 1171(5) of this title, if both of the following apply:  (1) The holder has in its records an address for the owner sufficient to direct the delivery of first-class United States mail to the owner, which the holder's records do not disclose to be invalid. (2) The value of the property is $50 or more, unless the property is a security, in which case the holder must send notice to the owner regardless of the value of the property.81 Del. Laws, c. 1, § 2;  81 Del. Laws, c. 48, § 1;  83 Del. Laws, c. 59, § 4;
12 DE Code § 1149. (2021)
2021 Delaware Code|Title 12 - Decedents' Estates and Fiduciary Relations|Chapter 11. Escheats|Subchapter II. Unclaimed Property|§ 1149. Contents of notice by holder.

§ 1149. Contents of notice by holder. (a) The notice under § 1148 of this title must contain a heading that reads as follows:  “Notice. The State of Delaware requires us to notify you that your property will be transferred to the custody of the State Escheator if you do not contact us before [insert date that is 30 days after the date of this notice.]”  (b) The notice under § 1148 of this title must do all of the following:  (1) State that the property will be turned over to the State Escheator. (2) State that after the property is turned over to the State Escheator an owner that seeks return of the property may file a claim. (3) Identify the nature and, except for property that does not have a fixed value, the value of the property that is the subject of the notice. (4) State that property that is not legal tender of the United States may be sold by the State Escheator. (5) Provide instructions that the owner must follow to prevent the holder from reporting and paying or delivering the property to the State Escheator.81 Del. Laws, c. 1, § 2;
12 DE Code § 1151. (2021)
2021 Delaware Code|Title 12 - Decedents' Estates and Fiduciary Relations|Chapter 11. Escheats|Subchapter II. Unclaimed Property|§ 1151. Cooperation among agencies to determine owner.

§ 1151. Cooperation among agencies to determine owner. Unless prohibited by law of this State other than this chapter, on request of the State Escheator, each officer, agency, board, commission, division, and department of this State; any body politic and corporate created by this State for a public purpose; and each political subdivision of this State may make its books and records available to the State Escheator and cooperate with the State Escheator to determine the current address of an owner of property held by the State Escheator under this chapter. 81 Del. Laws, c. 1, § 2;
12 DE Code § 1152. (2021)
2021 Delaware Code|Title 12 - Decedents' Estates and Fiduciary Relations|Chapter 11. Escheats|Subchapter II. Unclaimed Property|§ 1152. Payment or delivery of property to State Escheator.

§ 1152. Payment or delivery of property to State Escheator. (a) Except as otherwise provided in this section, on filing a report under § 1142 of this title, the holder shall pay or deliver to the State Escheator the property described in the report. (b) If property in a report under § 1142 of this title is an automatically renewable deposit and a penalty or forfeiture in the payment of interest would result from paying the deposit to the State Escheator at the time of the report, the date for payment of the property to the State Escheator is extended until a penalty or forfeiture no longer would result from payment, if the holder informs the State Escheator of the extended date. (c) If property reported to the State Escheator under § 1142 of this title is a security, the State Escheator may do either of the following:  (1) Make an endorsement, instruction, or entitlement order on behalf of the owner to invoke the duty of the issuer, its transfer agent, or the securities intermediary to transfer the security. (2) Dispose of the security under § 1159 of this title. (d) The State Escheator shall establish procedures for the registration, issuance, method of delivery, transfer, and maintenance of securities delivered to the State Escheator by a holder. (e) A holder is not required to deliver to the State Escheator a security identified by the holder as a nonfreely transferable security. Upon determination by the State Escheator or the holder that a security is no longer a nonfreely transferable security, the holder shall remit the security on the next regular date prescribed for delivery of securities under this chapter. The holder shall annually determine whether a security identified in a report filed under § 1142 of this title as a nonfreely transferable security is no longer a nonfreely transferable security. (f) If property reported to the State Escheator under § 1142 of this title is virtual currency, the holder shall liquidate the virtual currency within 90 days prior to the filing of the report and remit the proceeds to the administrator. The owner shall not have recourse against the holder or the State Escheator to recover any gain in value that occurs after the liquidation of the virtual currency under this subsection. 81 Del. Laws, c. 1, § 2;  83 Del. Laws, c. 58, § 3;
12 DE Code § 1154. (2021)
2021 Delaware Code|Title 12 - Decedents' Estates and Fiduciary Relations|Chapter 11. Escheats|Subchapter II. Unclaimed Property|§ 1154. Interest not to run after report of property and limitation on claims.

§ 1154. Interest not to run after report of property and limitation on claims. (a) Notwithstanding any other provision of law, no person entitled to or owner of property shall be entitled to receive interest on account of such property from and after the date a report of such property is made to the State Escheator under this chapter whether or not the person was entitled to interest on such property prior to such date. (b) No person has any claim under this chapter against the State, the holder, any transfer agent, registrar, or other person acting for or on behalf of a holder for or on account of any appreciation or depreciation in the value of the property occurring after delivery by the holder to the State Escheator in good faith, as defined in § 1153(d) of this title, except with respect to the State Escheator as provided by and in the circumstances specified in § 1160(a)(2) of this title. 12 Del. C. 1953, §  1145;  50 Del. Laws, c. 507, §  1;  70 Del. Laws, c. 186, §  1;  81 Del. Laws, c. 1, § 2;