Escheat of Intangible Personal Property of Decedent Who

was Domiciled in Guam. All intangible property owned by the decedent escheats to the Government of Guam in accordance with the provisions of Section 1201 of this Title if the decedent was domiciled in Guam at the time of the decedent's death. SOURCE: California Probate Code, § 235. COMMENT: The property referred to in § 1211 includes, for example, debts owed to the decedent, bank accounts, promissory notes, shares of corporate stock, dividends, wage claims, and beneficial interests in trusts. Section 1211 neither contains nor recognizes any limitation on the intangible property that escheats under its provisions. If the property was owned by a Guam domiciliary, it escheats to the Government of Guam wherever the obligor may be located and wherever the obligation might have been incurred.