Pennsylvania Statutes Title 72 P.S. Taxation and Fiscal Affairs § 1301.7. Property held in the course of dissolution of business associations, financial institutions, insurers and utilities

The following property held in the course of dissolution of a business association, financial institution, insurer or utility is presumed abandoned and unclaimed:

Any property distributable in the course of dissolution of a business association, financial institution, insurer or utility organized under the laws of or created in the Commonwealth, unclaimed by the owner within two (2) years after the date for final distribution.