Massachusetts General Laws

Mass. Gen. Laws ch. 200A, § 1A (2026)

Intangible personal property; presumption of abandonment

✓ current as of July 2026

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Section 1A. Unless otherwise provided, intangible personal property is presumed abandoned under this chapter if the conditions for presumption of abandonment stated in section three, four, five, five A, five B, six A, six B or six D exist, and if any one of the following four conditions are met:—

(a) the last known address of the apparent owner is in the commonwealth as shown on the records of the person in possession of property;

(b) no address of the apparent owner appears on the records of the person in possession of the property and

(1) the last known address of the apparent owner is in the commonwealth, or

(2) the person in possession of property subject to this chapter is domiciled in the commonwealth and has not previously paid the property to the state of the last known address of the apparent owner, or

(3) the holder is a government or governmental subdivision or agency of the commonwealth and has not previously paid the property to the state of the last known address of the apparent owner;

(c) the last known address, as shown on the records of the person in possession of property, is in a state that does not provide by law for the escheat or custodial taking of such property and the person in possession of property is domiciled in the commonwealth or is a government or governmental subdivision or agency of the commonwealth; or

(d) the last known address, as shown on the records of the person in possession of property, of the apparent owner is in a foreign nation and the person in possession of property is domiciled in the commonwealth or is a subdivision or agency of the commonwealth.

Notes of Decisions

Cited in 2 cases, 2004–2020 · leading case: In the Matter of Olchowski (Mass. 2020).

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In the Matter of Olchowski (Mass. 2020). · cites it 3× “"6 G. L. c. 200A, § 1A. Second, one of the four conditions in § 1A must be met.”

Washington Mut. Bank, F.A. v. Macrae, 18 Mass. L. Rptr. 499 (Mass. Super. Ct. 2004). “G.L.c. 200A, §§1A, 2, 3, and 6. Persons holding abandoned property must report the same to the state treasurer on an annual basis.”

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