Section 10IAC1.5-1-10. "Underlying shares" defined  


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  •    "Underlying shares" means the intangible ownership interest or shares of stock of a business association, which are no longer in the possession of the issuer, holder, transfer agent, or broker and the dividends or distributions as a result of the interest have been presumed abandoned. (Office of Attorney General for the State; 10 IAC 1.5-1-10; filed Jul 1, 1997, 4:15 p.m.: 20 IR 2997; readopted filed Aug 14, 2003, 1:15 p.m.: 27 IR 946; readopted filed Oct 6, 2009, 9:03 a.m.: 20091104-IR-010090575RFA; readopted filed Oct 26, 2015, 1:48 p.m.: 20151125-IR-010150149RFA)