We had sent out certified letters and drilled some lock boxes and inventoried and sealed some personal items such as pictures, misc papers in secure labeled fed bags. My question is, we have held these items about two years. How long are we required to keep these personal items and can we dispose of them? Thanks!

Have you read? http://www.treasury.state.tn.us/unclaim/PDFs/UPC-Book-2018.pdf

Not A Fan - one other thing to consider. Those are the eschete laws for TN. If any of your customer's last known address is in another state, then you have to follow the eschete laws for the state where the customer is domiciled, not TN.