States act on Jewish assets in Swiss banks.

The images of World War II are unforgettable, even for those too young to have lived through it. Pearl Harbor, heroic battles, death in concentration camps, destruction of old and beautiful cities. And something else: treasure - sometimes called "Nazi Gold" - taken from plundered nations and individual victims.

Although it is a national and international issue, six states have taken steps to encourage the return of assets seized by the Nazis to surviving Holocaust victims or their descendants.

The assets that Holocaust victims placed in Swiss bank accounts before the war are the subject of current investigation. Accounts established before 1945 and that have had no activity since may belong to Jews who perished in the Holocaust. Although identifying such accounts may appear to be a simple matter, Swiss bank secrecy laws, coupled with past obfuscation and foot-dragging on the part of the Swiss government, have made identification difficult.

The U.S. State Department and the U.S. Senate Banking Committee are conducting investigations into the status of dormant Swiss bank accounts that may be the property of Jewish survivors or their heirs or heirless accounts that can be used to benefit Holocaust victims or provide Holocaust education.

State actions on the issue have been in the form of resolutions to encourage Swiss banks to return the assets of Holocaust victims to survivors or their descendants or bills that would provide sanctions against such banks:

* CALIFORNIA ACR 43 encourages any state agency doing business with private institutions that deal with Swiss banking interests to request public release of all information on personal accounts that have remained dormant since World War II. The bill is in committee with a recommendation to adopt.

* ILLINOIS SJR 24 and HJR 18, both in committee, request Switzerland to make public Swiss banks' handling of Jewish funds deposited during World War II.

* MARYLAND SJR 15, signed by the governor, supports the ongoing efforts of governmental entities and private organizations investigating the complex issues surrounding Holocaust assets held by Swiss banks.

* NEW JERSEY SB 2034 and AB 2901 prohibit, in connection with state funds, using Swiss financial institutions that hold assets of Holocaust victims. Both are in committee. AJR 50 memorializes the Swiss government to disclose information on Jewish Holocaust victims' accounts, calls for a return of funds to survivors and commends the efforts of the U.S. Senate Banking Committee. SJR 38 was replaced by AJR 50, which was signed by the governor.

* NEW YORK SB 4276 prohibits the deposit of state funds in Swiss banks not in compliance with accounting and reparation agreements relating to the Nazi Holocaust. SB 4185 prohibits investment of public pension funds in any bank that has outstanding loans to the Swiss Confederation. SB 3513 provides for disposition of Holocaust assets of foreign banks licensed to do business in New York where audits establish that assets were deposited in the foreign bank's country before 1945 and have remained dormant since 1950. AB 5753 allows the state to revoke the license of a foreign banking corporation that illegally possesses the funds of Holocaust survivors. All are in committee.

* RHODE ISLAND HB 5196 is a resolution calling on Swiss banks to compensate Holocaust survivors, their families or Jewish communities throughout the world. This bill passed the House.

Several neutral nations are studying their handling of "Nazi gold." Switzerland has established commissions to investigate relationships with Axis powers during the war and management of looted assets after the war. It also is temporarily lifting bank secrecy laws to aid in the identification of dormant accounts, a preliminary step in resolving a 50-year-old issue.