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Unclaimed assets are federally-owned or partially federally-owned monetary assets held by holders that have had no recorded activity or contact from the owner for a certain period of time. When a holder determines an asset is unclaimed, the holder is generally required to report and surrender the unclaimed asset to the appropriate state. This process is governed by state law and may differ from state to state. Unclaimed assets also may be referred to as “unclaimed federal financial assets” or “abandoned property.”