2019 Tennessee Code
Title 66 - Property
Chapter 29 - Abandoned or Unclaimed Property
Part 1 - Uniform Unclaimed Property Act
§ 66-29-124. Content of report.
(a) The report required under § 66-29-123 must:
(1) Be signed by or on behalf of the holder and verified as to its completeness and accuracy;
(2) If filed electronically, be in a secure format approved by the treasurer;
(3) Describe the property;
(4) Except for the report of a traveler's check, money order, or similar instrument, contain, if known or readily ascertainable, the name, last known address, date of birth, and social security number or taxpayer identification number of the apparent owner of property with a value of fifty dollars ($50.00) or more;
(5) In the case of 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 apparent owner of the policy or contract and of the beneficiary;
(6) In the case of property held in or removed from a safe-deposit box, indicate the contents of the property and the name and last known address of the apparent owner;
(7) Contain the commencement date for determining abandonment under this part;
(8) State that the holder has complied with the notice requirements of § 66-29-128;
(9) Identify property that is a non-freely transferable security, and explain why it is a non-freely transferable security; and
(10) Contain any other information the treasurer may require by rule.
(b) A report under § 66-29-123 may include, in the aggregate, items valued at less than fifty dollars ($50.00) per item. If the report includes items, in the aggregate, valued at less than fifty dollars ($50.00) per item, the treasurer shall not require the holder to provide the name and address of an apparent owner of an item unless the information is necessary to verify or process a claim in progress by the apparent owner.
(c) A report under § 66-29-123 may include confidential information as described in § 66-29-178 about the apparent owner or the apparent owner's property to the extent not otherwise prohibited by federal law.
(d) If a holder has changed its name while holding property presumed abandoned or is a successor to another person who previously held the property for the apparent owner, the holder shall include in the report under § 66-29-123 its former name or the name of the previous holder, if any, and the last known name and address of each previous holder of the property.
