Jonathan Frank

Jonathan Frank

Skadden, Arps, Slate, Meagher & Flom LLP

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"Temple-Inland Sheds Light on Delaware’s Use of Estimations in Unclaimed Property Audits"

As noted in prior mailings on this topic, all 50 states require companies to comply with broad and often complex unclaimed property laws that mandate annual reporting. Unclaimed property is generally defined as tangible or...more

4/20/2015 - Audits Commerce Clause Due Process Estimation Techniques Ex Post Facto Clause Full Faith and Credit Motion to Dismiss Preemption Summary Judgment Takings Clause Unclaimed Property

"Supreme Court Holds That Bankruptcy Courts May Report and Recommend on Stern Claims"

On June 9, 2014, the United States Supreme Court issued its highly anticipated ruling in Executive Benefits Insurance Agency v. Arkison (In re Bellingham Insurance Agency, Inc.). The Bellingham decision clarifies one of the...more

6/11/2014 - Article III Chapter 7 Commercial Bankruptcy EBIA v Arkison Executive Benefits Insurance Agency Fraudulent Conveyance SCOTUS Stern v Marshall Tortious Interference

"Unclaimed Property Can Lead to Unexpected and Substantial Liabilities"

An article in yesterday’s Wall Street Journal, entitled “Delaware Targets Unclaimed Property,” discusses Delaware’s significant interest in pursuing unclaimed property compliance. As the article notes, Delaware’s unclaimed...more

1/30/2013 - Unclaimed Property

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