Sara Lima

Sara Lima

Reed Smith

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Massachusetts Joint Committee Hears Testimony Yesterday on Bill to Ban Use of Contingent Fee Auditors

Yesterday, the Massachusetts Legislature’s Joint Committee on State Administration and Regulatory Oversight heard testimony on Senate Bill 1710, a bill that would prohibit the use of contingent fee auditors by state agencies,...more

11/11/2015 - Auditors Audits Contingency Fees Legislative Committees Public Policy

Delaware Legislation Reduces Unclaimed Property Audit Frustrations but Reanimates Interest Assessment

On July 22, 2015, the governor signed Senate Bill 141, which makes significant revisions to the Delaware Abandoned and Unclaimed Property statute. Senate Bill 141 is the legislature’s third set of revisions to the Delaware...more

7/30/2015 - Amended Legislation Audits New Legislation Unclaimed Property Voluntary Disclosure

Unclaimed Property New Year Checklist

There is much to consider in 2015 with respect to unclaimed property. Here are some of the highlights and action items to focus on as you move into the new year...more

1/14/2015 - Audits Interest Payments Penalties Unclaimed Property

Race to the Finish: June 30 Deadline for Delaware’s New Unclaimed Property Voluntary Disclosure Program

June 30 is the deadline to enter into the new Unclaimed Property Voluntary Disclosure Program — run by Delaware’s Secretary of State (“SOS”)— which temporarily supplants the State Escheator’s voluntary disclosure process. Any...more

5/29/2013 - Audits Compliance Escheat Filing Requirements Publicly-Traded Companies Secretary of State Unclaimed Property Voluntary Disclosure Voluntary Disclosure Agreement

Reed Smith Hosts Q & A on Unclaimed Property With Delaware Secretary of State – Audits to Begin Again on February 1

For more than an hour on January 8, Delaware Secretary of State Jeffrey Bullock and an attorney administering the new program, Geoffrey Sawyer, took questions from Sara Lima and Michael Wynne of Reed Smith’s State Tax Group....more

1/24/2013 - Audits Reporting Requirements Secretary of State Unclaimed Property

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