Securities: 3* Section 27-18-110. (A) Stock or other equity interest in a business association is presumed unclaimed three years after the earliest of: (1) the date of the most recent dividend, stock split, or other distribution unclaimed by the apparent owner; (2) the date of a statement of account or other notification or communication that was returned as undeliverable; or (3) the date the holder discontinued mailings, notifications, or communications to the apparent owner. (B) Unmatured or unredeemed debt, other than a bearer bond or an original-issue discount bond, is presumed unclaimed three years after the date of the most recent interest payment unclaimed by the owner. (C) Matured or redeemed debt is presumed unclaimed three years after the date of maturity or redemption. (D) At the time property is presumed unclaimed pursuant to subsection (A) or (B), any other property right accrued or accruing to the owner as a result of the property interest and not previously presumed unclaimed is also presumed unclaimed. (E) The running of the three-year period ceases if the person: (1)(a) communicates in writing with the association or its agent regarding the interest or a dividend, distribution, or other sum payable as a result of the interest; or (b) otherwise communicates with the association regarding the interest or a dividend, distribution, or other sum payable as a result of the interest, as evidenced by a memorandum or other record on file with the association or its agent; or (2) presents an instrument issued to pay interest or a dividend or other cash distribution. If a future dividend, distribution, or other sum payable to the owner as a result of the interest is subsequently not claimed by the owner, a new period in which the property is presumed unclaimed commences and relates back only to the time a subsequent dividend, distribution, or other sum became due and payable. (F) At the same time any interest is presumed unclaimed under this section, a dividend, distribution, or other sum then held for or owing to the owner as a result of the interest, is presumed unclaimed." The reporting of a specific type of unclaimed dividend check –those for which the underlying equity interest has not been presumed abandoned – was not changed. Therefore, the dormancy for those dividends is five years pursuant to Section 27-18-30 (A). However, if a holder should elect to report dividends for which the underlying interest has not been presumed abandoned, we will accept those dividends when unclaimed for three years per the early reporting provisions of Section 27-18-280 (B)