Illinois DOR Amends Unclaimed Property Rules

The Illinois Department of Revenue (DOR) adopted amendments to Revised Uniform Unclaimed Property Act regulations. The amendments update the existing rules to reflect statutory changes which took effect on Jan. 1, 2025, and which took effect on Jan. 1, 2026. The changes relate to the licensing of finders and registration of CPA firms and due diligence notifications for abandoned non-retirement tax-deferred accounts. The regulation took effect Dec. 31, 2025. [Ill. Dep’t of Revenue, Regs. Sections 760.100, 760.200, 760.520 et al., 01/16/26 Ill. Reg.]